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CANFIELD v. COMMISSIONER

Docket No. 278-79.

41 T.C.M. 461 (1980)

T.C. Memo. 1980-533

Matthew J. Canfield v. Commissioner.

United States Tax Court.

Filed December 3, 1980.

Attorney(s) appearing for the Case

Matthew J. Canfield, pro se. Dan A. Lisonbee, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioner's income tax and additions to tax under sections 6651(a) and 6653(a), I.R.C. 1954,1 for the calendar years and in the amounts as follows:

                                Additions to Tax,
                                  I.R.C. 1954
            Deficiencies in     Sec.       Sec.
  Year        Income Tax    ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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