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SWANN v. COMMISSIONER

Docket No. 6047-78.

41 T.C.M. 1478 (1981)

T.C. Memo. 1981-236

Ephraim J. Swann and Gwen W. Swann v. Commissioner.

United States Tax Court.

Filed May 12, 1981.

Attorney(s) appearing for the Case

Ephraim J. Swann, pro se, 1019 N. Davis, Jerome, Idaho. John C. Meaney, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes and additions to tax as follows:

                                Addition
  Year         Deficiency   Sec. 6653(a)1

  1975 ....... $1,011.00      $ 50.55
  1976 .......  2,134.00       106.70

At trial, the Court granted respondent's motion to dismiss the petition for lack of...

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