PIERCE v. COMMISSIONER

Docket No. 35381-84.

51 T.C.M. 1399 (1986)

T.C. Memo. 1986-283

Perry Jack Pierce, Jr. v. Commissioner.

United States Tax Court.

Filed July 8, 1986.


Attorney(s) appearing for the Case

Perry Jack Pierce, Jr., pro se. Anne M. DiFonzo, for the respondent.


Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined the following deficiencies in petitioner's income tax, as modified after trial:

  Taxable Year                                         Additions to Tax
     Ending                          Deficiency   Sec. 6653(b)1   Sec. 6654(a)

  12/31/80 .......................   $4,062.18     $2,031.09...

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