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WATT v. COMMISSIONER

Docket No. 8110-76.

37 T.C.M. 1851 (1978)

T.C. Memo. 1978-495

Edward J. Watt v. Commissioner.

United States Tax Court.

Filed December 13, 1978.

Attorney(s) appearing for the Case

Edward J. Watt, pro se, 3950 West 266 St., Torrance, Calif. Marion Malone, for the respondent.

Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined a deficiency in Federal income tax, an addition to the tax under section 6651(a),1 and an addition to the tax under section 6653(a) against petitioner for 1972, in the amounts of $3,285.09, $122.71, and $164.26, respectively.2

The issues presented are as follows:

(1) whether assessment of a deficiency is barred...

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