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STODDARD v. COMMISSIONER

Docket No. 7158-77.

41 T.C.M. 994 (1981)

T.C. Memo. 1981-92

Delbert and Gertrude Stoddard v. Commissioner.

United States Tax Court.

Filed February 26, 1981.

Attorney(s) appearing for the Case

Delbert and Gertrude Stoddard, pro se, RR #1, Box 262, Moro, Ill. David T. Karzon, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income tax and an addition to tax under section 6653(a), I.R.C. 1954,1 for the calendar years and in the amounts as follows:

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

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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