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SIRAGUSA v. COMMISSIONER

Docket No. 3660-78.

39 T.C.M. 1196 (1980)

T.C. Memo. 1980-68

Joseph J. Siragusa v. Commissioner.

United States Tax Court.

Filed March 10, 1980.

Attorney(s) appearing for the Case

Joseph J. Siragusa, pro se, 135 Bellow Ave., Watertown, N.Y. William S. Miller, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined the following deficiencies and additions to tax in petitioner's Federal income taxes:

                                 Addition to tax1
  Year              Deficiency   Section 6653(a)

  1974 ...........  $3,197.85       $159.89
  1975 ...........   2,479.14        123.96

The issues for decision are:

(1) Whether petitioner...

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