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RODGERS v. COMMISSIONER

Docket Nos. 4879-79, 4880-79.

44 T.C.M. 1323 (1982)

T.C. Memo. 1982-581

Don H. Rodgers and Geraldine E. Rodgers v. Commissioner. Don H. Rodgers v. Commissioner.

United States Tax Court.

Filed September 30, 1982.

Attorney(s) appearing for the Case

Don H. Rodgers, pro se, Denver, Colo. Mark H. Howard, for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined deficiencies in petitioners' Federal income tax and additions to the tax under section 6653(a)1 as follows:

                                   Additions to
    Year            Deficiencies    the Tax

    1975 ............ $2,596.83      $129.84
    1976 ............  3,574.91       178.75
    1977 ............  5,044.75       252.24...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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