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SMITH v. COMMISSIONER

Docket No. 6813-89.

58 T.C.M. 173 (1989)

T.C. Memo. 1989-508

Heber A. Smith, Jr. v. Commissioner.

United States Tax Court.

Filed September 20, 1989.

Attorney(s) appearing for the Case

Heber A. Smith, Jr., pro se. Daniel Guy, for the respondent.

Memorandum Opinion

NIMS, Chief Judge:

By statutory notice dated November 7, 1988, respondent determined the following deficiencies in and additions to petitioner's Federal income tax:

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

1983 ....................     $1,497           $ 75              50% of...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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