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WEEKS v. COMMISSIONER

Docket No. 19140-85.

53 T.C.M. 609 (1987)

T.C. Memo. 1987-198

Robert A. Weeks v. Commissioner.

United States Tax Court.

Filed April 13, 1987.

Attorney(s) appearing for the Case

Robert A. Weeks, pro se, Barre, Vermont. Mary P. Hamilton, for the respondent.

Memorandum Findings of Fact and Opinion

RAUM, Judge:

The Commissioner determined deficiencies in tax and additions to tax as follows:

                                                Additions to Tax, I.R.C. 1954 — Sections
  Year                  Deficiency    6651(a)     6654(a)      6653(a)(1)      6653(a)(2)

  1980 ................ $ 5,975.77   $1,493.94    $380.00      $298.79
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