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CIMINI v. COMMISSIONER

Docket No. 133-78.

39 T.C.M. 1170 (1980)

T.C. Memo. 1980-63

Daniel E. and Nancy Cimini v. Commissioner.

United States Tax Court.

Filed March 5, 1980.

Attorney(s) appearing for the Case

Daniel E. Cimini and Nancy Cimini, pro se, P.O. Box 33, Terre Haute, Ind. Larry D. Anderson and Peter M. Ritteman.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined that petitioners have the following deficiencies in income tax plus additions to tax for negligence or intentional disregard of rules and regulations under section 6653(a).1

                                   Section
                                   6653(a)
   Year               Deficiency   Penalty

   1972 ............  $2,980.39  ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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