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SIMMONS v. COMMISSIONER

Docket Nos. 4630-74, 1425-76.

39 T.C.M. 1123 (1980)

T.C. Memo. 1980-55

Marvin W. Simmons and Iva G. Simmons, et al. v. Commissioner.

United States Tax Court.

Filed February 27, 1980.

Attorney(s) appearing for the Case

Marvin W. Simmons, pro se, Fresno, Calif. G.J. Beaudoin, for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

Respondent determined deficiencies in income tax and additions thereto due from Marvin W. Simmons under section 6653(b)1 as follows:

  Taxable                           Additions
   Year              Deficiencies    to Tax

   1962 ..............  $11,217      $ 5,605
   1963 ..............   18,271        9,136
   1964 ..............   20,593       10,297...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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