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CONSTANCE v. COMMISSIONER

Docket No. 16574-80.

44 T.C.M. 1166 (1982)

T.C. Memo. 1982-541

Donald F. Constance v. Commissioner.

United States Tax Court.

Filed September 21, 1982.

Attorney(s) appearing for the Case

Donald F. Constance, pro se, Holyoke, Mass, Pamela V. Gibson, for the respondent.

Memorandum Opinion

NIMS, Judge:

Respondent determined the following deficiencies in petitioner's federal income tax and additions to tax for the years 1973-1976:

                                  Additions to Tax
  Year        Deficiency   Sec. 6653(b)   Sec. 6653(a)1

  1973 ....   $2,741.11    $1,370.55       $45.14
  1974 ....      703.04       351.52         -0-
  1975 ....    2,455.69     1,227.84      ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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