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BUMP v. COMMISSIONER

Docket No. 5388-75.

36 T.C.M. 491 (1977)

T.C. Memo. 1977-109

George Christian Bump v. Commissioner.

United States Tax Court.

Filed April 14, 1977.

Attorney(s) appearing for the Case

George Christian Bump, pro se, 10791 Citrus Drive, Moorpark, Calif. Patrick J. Dowling, for the respondent.

Memorandum Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioner's Federal income tax for the calendar years 1969, 1970, and 1971 in the amounts of $198, $2,022, and $1,643, additions to tax under section 6651(a), I.R.C. 1954,1 in the amounts of $49.50, $505.50, and $410.75, and additions to tax under section 6653(a) in the amounts of $9.90, $101.10, and $82.15, respectively.

The basis for respondent...

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