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WICKEY v. COMMISSIONER

Docket No. 1035-81.

43 T.C.M. 473 (1982)

T.C. Memo. 1982-60

Mahlon Wickey v. Commissioner.

United States Tax Court.

Filed February 10, 1982.

Attorney(s) appearing for the Case

Mahlon Wickey, pro se, Hicksville, Ohio. Jack E. Prestrud, for the respondent.

Memorandum Opinion

STERRETT, Judge:

By notice of deficiency dated November 7, 1980 respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1977 in the amount of $5,198.50 and additions to tax pursuant to section 6653(a), I.R.C. 1954, in the amount of $259.93, pursuant to section 6651(a)(1) in the amount of $1,299.63, and pursuant to section 6654(a) in the amount of $139.51. This case is presently before the Court on respondent...

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