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ALEXOPOULOS v. COMMISSIONER

Docket No. 3796-79.

40 T.C.M. 422 (1980)

T.C. Memo. 1980-190

Christ Alexopoulos and Lambia Alexopoulos v. Commissioner.

United States Tax Court.

Filed May 28, 1980.

Attorney(s) appearing for the Case

Christ Alexopoulos, pro se. Robert M. Fowler, for the respondent.

Memorandum Opinion

FEATHERSTON, Judge:

Respondent determined the following deficiencies and additions to tax under section 6653(a):1

                                    Additions
  Year              Deficiencies     to Tax

  1975 ............. $1,562.96       $78.15
  1976 ............. $1,252.81       $62.64

At the time the petition was filed, petitioners were legal residents of Milwaukee, Wisconsin...

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