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TRUESDELL v. COMMISSIONER

Docket Nos. 28176-84, 28177-84.

89 T.C. 1280 (1987)

JAMES VERNON TRUESDELL, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT JAMES AND LINDA TRUESDELL, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 30, 1987.

Attorney(s) appearing for the Case

James Vernon Truesdell, pro se.

Lenore Lambert and Karl Zufelt, for the respondent.

NIMS, Judge:

In his statutory notices of deficiency, respondent determined the following deficiencies in petitioners' income tax and additions to tax for the following taxable years:

                    Additions to tax
Year   Deficiency   sec. 6653(b)1

1977   $4,736.25      $2,368.13
1978    8,472.54       4,236.27
1979   26,678.44      13,339.22

In his amended answers respondent...

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