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STEPHENS v. COMMISSIONER

Docket No. 4102-76.

40 T.C.M. 220 (1980)

T.C. Memo. 1980-131

W.M. Stephens v. Commissioner.

United States Tax Court.

Filed April 21, 1980.

Attorney(s) appearing for the Case

W.M. Stephens, pro se, P.O. Box 85, Slaton, Tex. Douglas R. Fortney, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined deficiencies in and additions to the Federal income tax of petitioner as follows:

                                Additions to Tax
 Taxable      Deficiencies        Sec. 6653(a),
  Year           in Tax           I.R.C. 19541

  1972 .........  $310               $15.50
  1973 .........   497                24.85

The...

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