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BRATTON-BEY v. COMMISSIONER

Docket No. 18508-80.

43 T.C.M. 299 (1982)

T.C. Memo. 1982-19

Sheik Joel Bratton-Bey v. Commissioner.

United States Tax Court.

Filed January 12, 1982.

Attorney(s) appearing for the Case

Sheik Joel Bratton-Bey, pro se, Baltimore, Md. J. Carlton Howard, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

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

                                  Addition to Tax
  Year             Deficiency     Section 6653(b)1

  1975 .........    $1,915.00          $  957.50
  1976 .........     2,332.00           1,166.00
  1977 .........     2,323.00           1,161.50...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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