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KANNAS v. COMMISSIONER

Docket No. 2834-78.

40 T.C.M. 194 (1980)

T.C. Memo. 1980-127

Michael A. Kannas v. Commissioner.

United States Tax Court.

Filed April 21, 1980.

Attorney(s) appearing for the Case

Michael A. Kannas, pro se, Alan J. Pinner, for the respondent.

Memorandum Findings of Fact and Opinion

NIMS, Judge:

Respondent determined deficiencies in income taxes, and additions to tax, due from the petitioner as set forth below:

                                Additions to
  Year                Tax      Tax § 6651(a)1

  1972 ........... $  893.00         -0-
  1973 ...........  2,257.00       $459.00
  1974 .....

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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