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LINGHAM v. COMMISSIONER

Docket No. 8587-79.

41 T.C.M. 804 (1981)

T.C. Memo. 1981-42

Princess E.-L. Lingham v. Commissioner.

United States Tax Court.

Filed February 2, 1981.

Attorney(s) appearing for the Case

Princess E.-L. Lingham, pro se, New York, N.Y. Anne Hintermeister, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

Respondent determined deficiencies in petitioner's income tax and additions to tax for negligence under section 6653(a)1 as follows:

                                           Addition
     Year ended                Deficiency   to tax

  December 31, 1974 .......    $3,142.00    $157.00
  December 31, 1975 .......     3,395...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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