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HARRIS v. COMMISSIONER

Docket No. 11400-77.

44 T.C.M. 523 (1982)

T.C. Memo. 1982-410

Robert C. Harris and Frances A. Harris v. Commissioner.

United States Tax Court.

Filed July 20, 1982.

Attorney(s) appearing for the Case

Robert C. Harris and Frances A. Harris, pro sese, Nashville, Tenn. Charles W. Kite, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined the following deficiencies in and additions to the petitioners' Federal income tax:

                                Additions to Tax
                                 Sec.        Sec.
  Year          Deficiency    6651(a)(1)1   6653(a)
  1970 ......   $ 5,245.68    $1,311.42    $262.28
  1971 ......    16,847.90     4,211.98     857...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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