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HICKS v. COMMISSIONER

Docket No. 1795-77.

38 T.C.M. 457 (1979)

T.C. Memo. 1979-98

Allen G. Hicks and Claudette Hicks v. Commissioner.

United States Tax Court.

Filed March 20, 1979.

Attorney(s) appearing for the Case

Allen G. Hicks, pro se, P.O. Box 567, Teague, Tex. David W. Johnson, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined deficiencies in petitioners' 1974 income tax and additions to tax as follows:

--------------------------------------------------------------------------------
  Petitioner                       Deficiency             Additions to Tax
--------------------------------------------------------------------------------
  Allen G. Hicks ...............   $5,404.37  ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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