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MILLER v. COMMISSIONER

Docket Nos. 4026-77, 13422-78.

44 T.C.M. 1528 (1982)

T.C. Memo. 1982-629

Frederick W. Miller and Doryce H. Miller v. Commissioner.

United States Tax Court.

Filed October 27, 1982.

Attorney(s) appearing for the Case

Frederick W. Miller, pro se. Alvin B. Sherron, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

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

  Docket                            Addition
    No.       Year    Deficiency     to Tax

  13422-78    1970    $26,416.46    $1,320.82
              1971     31,529.50       -0-
              1972     24,008.36   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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