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FORBUSH v. COMMISSIONER

Docket No. 10922-76.

38 T.C.M. 871 (1979)

T.C. Memo. 1979-214

Ben David Forbush v. Commissioner.

United States Tax Court.

Filed May 29, 1979.

Attorney(s) appearing for the Case

Ben David Forbush, pro se, Sugar City, Idaho. Thomas N. Thompson, for the respondent.

[38 T.C.M. 872]

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined deficiencies in petitioner's income tax, plus additions to the tax under section 6653(b)1 for fraud, as follows:

  Year         Deficiency    Sec. 6653(b)

  1972 ........ $379.00        $189.50
  1973 ........  368.00         181.00
  1974 ........  104.00          52.00

The...

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