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BREWSTER v. COMMISSIONER

Docket Nos. 6732-76, 6753-76.

36 T.C.M. 1469 (1977)

T.C. Memo. 1977-366

Jerry J. Brewster and Nila A. Brewster v. Commissioner.

United States Tax Court.

Filed October 17, 1977.

Attorney(s) appearing for the Case

Jerry J. Brewster, Nila A. Brewster, pro se, 3101 Point Cast Dr., Mesquite, Tex. John W. Dierker, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined the following deficiencies, and additions to the tax under sections 6651(a) and 6653(a),2 in petitioners' Federal income taxes for 1974:

Docket No.        Deficiency  § 6651(a)  § 6653(a)

6732-76 (Jerry) .. $1,044.05       3     $52.20
6753-76 (Nila...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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