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ANDERSON v. COMMISSIONER

Docket No. 3401-76.

37 T.C.M. 1579 (1978)

T.C. Memo. 1978-387

Charles E. Anderson and Margelee S. Anderson v. Commissioner.

United States Tax Court.

Filed September 27, 1978.

Attorney(s) appearing for the Case

Charles E. Anderson, pro se, 39 Maple Ave., Cameron, W. Va. Juandell D. Glass, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income tax and additions to tax for the years and in the amounts as follows:

                                    Additions to Tax,
                                     I. R. C. 19541
Calendar                      Sec.         Sec.        Sec.
Year          Deficiency     6653(b)      6651(a)     6653(a)

1968...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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