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LOCKMAN v. COMMISSIONER

Docket No. 19954-83.

50 T.C.M. 790 (1985)

T.C. Memo. 1985-427

Lawrence E. Lockman v. Commissioner.

United States Tax Court.

Filed August 14, 1985.

Attorney(s) appearing for the Case

Lawrence E. Lockman, pro se, Howland, Me. Barry J. Laterman, for the respondent.

Memorandum Findings of Fact and Opinion

RAUM, Judge:

The Commissioner determined the following deficiencies and additions to tax in respect of petitioner's Federal income tax for the years 1980 and 1981:

                                     Additions to Tax,
                                       I. R. C. 1954
Year             Deficiency    Sec. 6653(b)    Sec. 6654(a)

1980 .........    $4,178          $2,089          $266.20
1981 .......

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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