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CUNNINGHAM v. COMMISSIONER

Docket No. 15711-79.

42 T.C.M. 398 (1981)

T.C. Memo. 1981-365

Charles Francis Cunningham v. Commissioner.

United States Tax Court.

Filed July 14, 1981.

Attorney(s) appearing for the Case

Charles Francis Cunningham, pro se, New York, N.Y. Laurence D. Ziegler, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined a deficiency in petitioner's Federal income tax for 1976 in the amount of $1,413, and addition to tax, pursuant to section 6653(a),1 for 1976, in the amount of $70.65.2 The issues for decision are: (1) whether petitioner failed to report certain interest and dividend income on his return for 1976; and (2) whether he...

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