Memorandum Opinion
WILES, Judge:
Respondent determined the following deficiencies and additions to tax in petitioner's 1978 and 1979 Federal income taxes:
Sec. Sec. Sec. Year Deficiency 6651(a)1 6653(a) 6654(a) 1978 ...... $8,468.56 $1,862.00 $423.43 $229.61 1979 ...... 9,663.34 2,415.84 483.17 403.91
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.