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RICE v. COMMISSIONER

Docket No. 652-78.

37 T.C.M. 1376 (1978)

T.C. Memo. 1978-334

Charles E. Rice and Barbara A. Rice v. Commissioner.

United States Tax Court.

Filed August 23, 1978.

Attorney(s) appearing for the Case

Charles E. Rice, pro se, 1239 Briarcove, Richardson, Tex. Deborah A. Butler, for the respondent.

Memorandum Opinion

DRENNEN, Judge:

Respondent determined deficiencies in petitioners' income tax and additions to tax as follows:

Charles E. Rice:

                             Addition to tax under
Year          Deficiency    sec. 6651(a)  sec. 6653(a)

1974 .......  $2,912.39       $ 64.04       $145.62
1975 .......   1,556.00        389.00         77.80

Barbara A. Rice:

                             Addition to tax under
Year ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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