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CROCKER v. COMMISSIONER

Docket No. 27245-86.

92 T.C. 899 (1989)

OTTIS B. CROCKER, JR. AND KAY E. CROCKER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 8, 1989.

Attorney(s) appearing for the Case

Ottis B. Crocker, Jr., pro se.

Helen C. T. Smith, for the respondent.

SCOTT, Judge:

Respondent determined additions to petitioners' income taxes for the years and in the amounts as follows:

                               Additions to tax                     
  Year      Sec. 6651(a)(1)1    Sec. 6653(a)(1)    Sec. 6653(a)(2)

  1981         $8,329.33           $3,506.88             *
  1982          5,261.97            2,484...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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