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SUTHERLAND v. COMMISSIONER

Docket No. 6601-77.

39 T.C.M. 963 (1980)

T.C. Memo. 1980-26

Margaret R. Sutherland v. Commissioner.

United States Tax Court.

Filed January 28, 1980.

Attorney(s) appearing for the Case

Margaret R. Sutherland, pro se, 408 West 57th St., New York, N.Y. Alan I. Appel, for the respondent.

Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined deficiencies in Federal individual income taxes and additions to tax under section 6653(b)1 (fraud), as follows:

The issues for decision are as follows:

                                   Addition to tax
  Year              Deficiency     section 6653(b)

  1971 ...........  $1,276.09           $638.05
  1972 ...........   1,421...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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