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WATKINS v. COMMISSIONER

Docket No. 134-73.

37 T.C.M. 1671 (1978)

T.C. Memo. 1978-403

Vivian N. Watkins v. Commissioner.

United States Tax Court.

Filed October 10, 1978.

Attorney(s) appearing for the Case

Earl G. Stokes, for the petitioner. William E. Saul, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined deficiencies in petitioner's Federal income taxes and additions to tax as follows:

                               Addition to Tax
                              Sec.         Sec.
Year          Deficiency    6651(a)     6653(a)1

1965 ........  $866.63      $216.66      $43.33
1966 ........   720.00       180.00       36.00
1967 .......

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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