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NORDEEN v. COMMISSIONER

Docket No. 4802-75.

36 T.C.M. 198 (1977)

T.C. Memo. 1977-45

Paul Nordeen v. Commissioner.

United States Tax Court.

Filed February 23, 1977.

Attorney(s) appearing for the Case

Paul Nordeen, pro se, 159 Mavier St., Brooklyn, N.Y. Michael A. Zimmerman, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined the following deficiencies in petitioner's income tax:

                        Addition        Addition
                         to tax          to tax
            Income     under Sec.       under Sec.
Year         tax        6651(a)1    6653(a)

1972 ...... $1,703.79    $293.08          $82.32
1973 ......  1,427.64     .........

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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