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McDONALD v. COMMISSIONER

Docket No. 5178-78.

43 T.C.M. 1289 (1982)

T.C. Memo. 1982-239

Kenneth G. McDonald, Jr. v. Commissioner.

United States Tax Court.

Filed May 3, 1982.

Attorney(s) appearing for the Case

Kenneth G. McDonald, Jr., pro se. William H. Quealy, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined the following deficiencies in and additions to petitioner's Federal income taxes:

                         Additions to Tax
   Taxable                Sec.        Sec.
   Year      Deficiency  6651(a)    6653(a)1

   1972 ...    $1,729       $432    $160
   1973 ...     2,974        744     149
   1974 ...       698        175      35...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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