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WALFORD v. COMMISSIONER

Docket No. 6506-86.

86 T.C.M. 479 (2003)

T.C. Memo. 2003-296

Donald L. Walford v. Commissioner.

United States Tax Court.

Filed October 23, 2003.

Attorney(s) appearing for the Case

Donald L. Walford, pro se.

Pamela J. Sewell, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GOEKE, Judge:

Respondent determined the following deficiencies in and additions to petitioner's Federal income taxes:

                                 Additions to Tax
Year     Deficiency     Sec. 6651(a)(1)    Sec. 6659(a)

1980      $28,252.46             --               --
1981        9,478.52        $521.88        $2,843.55

Respondent...

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