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RECHTZIGEL v. COMMISSIONER

Docket No. 21627-80.

79 T.C. 132 (1982)

DONALD JOHN RECHTZIGEL, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 26, 1982.

Attorney(s) appearing for the Case

Donald John Rechtzigel, pro se.

Dale L. Newland, for the respondent.

OPINION

WHITAKER, Judge:

Respondent determined deficiencies in petitioner's Federal income tax for 1974, 1975, 1976, and 1977, and additions to the tax under sections 6653(b)1 and 6654 in the following amounts:

                                       Additions to tax
                               ------------------------------
   Year        Deficiency<...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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