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HAYS v. COMMISSIONER

Docket No. 2214-79.

41 T.C.M. 268 (1980)

T.C. Memo. 1980-480

Leonard K. Hays v. Commissioner.

United States Tax Court.

Filed October 27, 1980.

Attorney(s) appearing for the Case

Leonard K. Hays, pro se. Francis J. Emmons, for the respondent.

Memorandum Opinion

SIMPSON, Judge:

In his notice of deficiency, the Commissioner determined the following deficiencies in, and additions to, the petitioner's Federal income taxes:

                                  Additions to Tax
                           Sec. 6653(b)      Sec. 6654
  Year    Deficiency     I.R.C. 19541  I.R.C. 1954

  1971 ... $1,828.00       $  914.00          $ 58.50
  1972 ...  3,327.08...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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