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OWENS v. COMMISSIONER

Docket No. 2372-75.

36 T.C.M. 963 (1977)

T.C. Memo. 1977-233

Joe Owens and Lucille Owens v. Commissioner.

United States Tax Court.

Filed July 25, 1977.

Attorney(s) appearing for the Case

Joe Owens, pro se, 3601 S.W. 12th St., Oklahoma City, Okla. Osmun R. Latrobe, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined deficiencies in Federal income tax of petitioners and additions to tax as follows:

                           Additions to Tax
Taxable                     Sec.       Sec.
 Year        Deficiency   6651(a)    6653(a)

  1965 ..... $  478.25    $119.56    $23.91
  1966 .....    624.95     156.24     31.25
  1967 .....  1,507.52     376.88     75.38
  1968 ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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