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SAUNIER v. COMMISSIONER

Docket No. 10845-84.

50 T.C.M. 398 (1985)

T.C. Memo. 1985-343

Glenn R. Saunier v. Commissioner.

United States Tax Court.

Filed July 15, 1985.

Attorney(s) appearing for the Case

Glenn R. Saunier, pro se. Robert Scarbrough, for the respondent.

Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

Deficiencies in income tax and additions to tax were determined against petitioner for the years and in the amounts as follows:

                               Additions to Tax
                            Sec.      Sec.      Sec.
Year        Deficiency   6651(a)1   6654    6653(a)

1979 ...... $4,629.00    $1,154.25    $193.57   $231.45
1980 ...... $4,092...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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