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SMITH v. COMMISSIONER

Docket No. 12990-85.

52 T.C.M. 216 (1986)

T.C. Memo. 1986-384

Michael H. Smith v. Commissioner.

United States Tax Court.

Filed August 18, 1986.

Attorney(s) appearing for the Case

Michael H. Smith, pro se, Zion, Ill. Janet A. Engel, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

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

                                                Section 6653(b)1
    Year                   Deficiency            Addition to tax

   1979 .................. $3,183.00               $1,591.50
   1980 ..................  5,200.75  ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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