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BAKER v. COMMISSIONER

Docket No. 16786-79.

41 T.C.M. 1142 (1981)

T.C. Memo. 1981-137

F.J. Torrance Baker and Millicent R. Baker v. Commissioner.

United States Tax Court.

Filed March 25, 1981.

Attorney(s) appearing for the Case

F.J. Torrance Baker, pro se, Sewickley, Pa. Edward F. Peduzzi, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined the following deficiencies in petitioners' Federal income tax and additions to tax pursuant to section 6651(a)1:

                                  Addition to Tax
  Year                Deficiency  Section 6651(a)

  1973 .............. $6,029.36      $1,507.34
  1974 ..............  3,665.07         916.27
  1975 ..............  8,394...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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