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FAY v. COMMISSIONER

Docket No. 13291-78.

44 T.C.M. 582 (1982)

T.C. Memo. 1982-420

James Le Fay v. Commissioner.

United States Tax Court.

Filed July 26, 1982.

Attorney(s) appearing for the Case

James Le Fay, pro se. John W. Dierker, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

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

                                  Additions to Tax
                             Sec. 6653(b)    Sec. 6654
                               I. R. C.        I. R. C.
  Year         Deficiency       19541
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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