RINEHART v. COMMISSIONER

Docket No. 6514-78.

45 T.C.M. 1185 (1983)

T.C. Memo. 1983-184

Francis E. Rinehart v. Commissioner.

United States Tax Court.

Filed April 4, 1983.


Attorney(s) appearing for the Case

Francis E. Rinehart, Easthampton, Mass., pro se. Joan Ronder Domike and Deborah B.K.L. Rosensweig, for the respondent.


Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined deficiencies in petitioner's Federal income tax and additions to the tax under section 6653(b)1 as follows:

                        Tax        Additions
  Years             Deficiencies  to the Tax2

  1969 .........    $ 2,915.20    $ 7,949.20
  1970 .........      3,447.73     14,120.36
  1971 ...........

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