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WILCOX v. COMMISSIONER

Docket No. 38026-84.

53 T.C.M. 741 (1987)

T.C. Memo. 1987-225

Robert P. Wilcox v. Commissioner.

United States Tax Court.

Filed May 4, 1987.

Attorney(s) appearing for the Case

Robert P. Wilcox, pro se, Anaheim, Calif. M. Maggie Anewalt, for the respondent.

Memorandum Opinion

RAUM, Judge:

This case is before us on respondent's "Motion for Judgment on the Pleadings". The Commissioner had determined a deficiency and additions to tax for the calendar year 1981 against petitioner as follows:

                                                    Additions to Tax, IRC 1954, Sections
  Year            Deficiency           6651(a)  ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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