RUNTCH v. COMMISSIONER

Docket No. 5288-69.

30 T.C.M. 856 (1971)

T.C. Memo. 1971-206

Gerta Runtch v. Commissioner.

United States Tax Court.

Filed August 19, 1971.


Attorney(s) appearing for the Case

Gerta Runtch, pro se, 955 Bruce Ave., Clearwater, Fla. Charles L. Dunlap, for respondent.


Memorandum Findings of Fact and Opinion

ATKINS, Judge:

Respondent determined deficiencies in income tax and additions to tax and penalties against petitioner as follows:

                        Additions  Additions
                         to Tax     to Tax   Penalty
              Income     Section   Section   Section
  Year          Tax      6651(a)   6653(a)   6676(a)

  1962 ...    $206.00    $51.50    $10.30    $5.00
  1963 ...   ...

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