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VALVERDE v. COMMISSIONER

Docket No. 36740-84.

53 T.C.M. 628 (1987)

T.C. Memo. 1987-203

Christopher James Valverde v. Commissioner.

United States Tax Court.

Filed April 20, 1987.

Attorney(s) appearing for the Case

Christopher James Valverde, pro se, Manteco, Calif. Andrew D. Weiss, for the respondent.

Memorandum Findings of Fact and Opinion

NIMS, Judge:

Respondent determined deficiencies in petitioner's Federal income tax and additions to tax for 1981 as follows:

                                           Additions to Tax
  Deficiency           Sec. 6651(a)(1)1     Sec. 6653(a)(1)     Sec. 6653(a)(2)     Sec. 6654(a)

  $5,618.00 ..........     $1,060.29            ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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