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CISNEROS v. COMMISSIONER

Docket No. 2805-75.

40 T.C.M. 1141 (1980)

T.C. Memo. 1980-358

Pete M. Cisneros v. Commissioner.

United States Tax Court.

Filed September 8, 1980.

Attorney(s) appearing for the Case

Rebecca T. Hill, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined deficiencies in petitioner's Federal income taxes and additions to the tax under section 6653(b)1 as follows:

                                          Addition
  Year                Deficiency2       Sec. 6653(b)

  1969 ............... $  939.34         $  469.67
  1970 ...............  3,092.18          1...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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