WELLER v. COMMISSIONER

Docket No. 17042-83.

50 T.C.M. 596 (1985)

T.C. Memo. 1985-387

Delbert J. Weller and Robina D. Weller v. Commissioner.

United States Tax Court.

Filed August 5, 1985.


Attorney(s) appearing for the Case

Delbert J. Weller, pro se, Cherryfield, Me. C. Ellen Pilsecker, for the respondent.


[50 T.C.M. 597]

Memorandum Findings of Fact and Opinion

RAUM, Judge:

The Commissioner determined the following deficiencies and additions to tax:

                          Additions to Tax, I.R.C. 1954
                              Sec.          Sec.
Year         Deficiency    6651(a)(1)      6653(a)

1979 ........ $1,952         -0-            $ 98
1980 ........  2,098         $213            105
1981...

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