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ESTES v. COMMISSIONER

Docket No. 8349-79.

41 T.C.M. 947 (1981)

T.C. Memo. 1981-78

Homer T. Estes, Jr. v. Commissioner.

United States Tax Court.

Filed February 23, 1981.

Attorney(s) appearing for the Case

Homer T. Estes, Jr., pro se. Thomas G. Potts, for the respondent.

Memorandum Opinion

HALL, Judge:

Respondent determined a $966 deficiency in petitioner's 1977 income tax, plus a $225.98 addition to the tax under section 6651(a)(1)1 for failure to file a tax return, a $48.30 addition to the tax under section 6653(a) for disregard of rules and regulations, and a $33.16 addition to the tax under section 6654 for failure to pay estimated taxes.

All the facts have been stipulated and are...

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