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INTERSIMONE v. COMMISSIONER

Docket No. 11313-81.

53 T.C.M. 1073 (1987)

T.C. Memo. 1987-290

Sebastian Intersimone v. Commissioner.

United States Tax Court.

Filed June 10, 1987.

Attorney(s) appearing for the Case

Sebastian Intersimone, pro se, Lewisburg, Pa. Michael A. Menillo, for the respondent.

Memorandum Findings of Fact and Opinion

WRIGHT, Judge:

By notice of deficiency dated February 23, 1981, respondent determined deficiencies in petitioner's Federal income tax and additions to tax as follows:

                                         Additions to Tax
   Year                        Deficiency   Sec. 6653(b)1

   1970 ....................   $4,915.20     $ 2,457.60
   1971...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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