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SPENCER v. COMMISSIONER

Docket No. 10618-78.

41 T.C.M. 1228 (1981)

T.C. Memo. 1981-164

Donald E. Spencer and Rubbie R. Spencer v. Commissioner.

United States Tax Court.

Filed April 6, 1981.

Attorney(s) appearing for the Case

Donald E. Spencer and Rubbie R. Spencer, pro se. Kenneth W. McWade, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes and additions to tax for 1974 and 1975:

                   Donald E. Spencer

                              Additions to Tax
                        Sec. 6651(a)     Sec. 6653(a)
  Year     Deficiency   I. R. C. 1954    I. R. C. 1954

  1974 .... $2,964          $741              $148
  1975...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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