SCHMITZ v. COMMISSIONER

Docket Nos. 9738-77, 4225-78.

46 T.C.M. 1091 (1983)

T.C. Memo. 1983-482

John Noehl Schmitz v. Commissioner. Beatrice C. Schmitz v. Commissioner.

United States Tax Court.

Filed August 15, 1983.


Attorney(s) appearing for the Case

John Noehl Schmitz, pro se, 225 S. California St., San Gabriel, Calif. Dennis Brager, for the respondent.


Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined deficiencies in the Federal income tax, along with additions to tax, of petitioner John Noehl Schmitz as follows:

___________________________________________________________________________________________________________
                            JOHN NOEHL SCHMITZ

                                  Deficiency
                              statutory notice   ...

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