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  5. 46 T.C.M. 728 (1983)
 

DYER v. COMMISSIONER

Docket Nos. 18676-81, 18677-81, 18678-81.

46 T.C.M. 728 (1983)

T.C. Memo. 1983-404

Hayden P. Dyer, et al., Petitioner v. Commissioner.

United States Tax Court.

Filed July 13, 1983.

Attorney(s) appearing for the Case

Hayden P. Dyer, pro se, Phoenix, Ariz. James J. Everett, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

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

__________________________________________________________________________________________
                                                                  Additions to Tax2
  Docket No.                              Year    Deficiency    Sec. 6653(b)   Sec. 6654...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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