WORKMAN v. COMMISSIONER

Docket No. 1054-71.

32 T.C.M. 1126 (1973)

T.C. Memo. 1973-241

Lester J. Workman v. Commissioner.

United States Tax Court.

Filed October 29, 1973.


Attorney(s) appearing for the Case

Lester J. Workman, pro se, Apartmentos Chapalita, Jalisco, Mexico. Col. Chapalita, Zona 5, Guadalajarar, Andrew H. Weinstein, for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined deficiencies in petitioner's Federal income taxes for 1959, 1961, 1962, and 1963 and additions to tax under section 6653(a)1 for each of those years as follows:

                                 Addition to Tax
  Year             Deficiency    (Sec. 6653(a))

  1959 ........... $41,116.98      $2,055.84
  1961 ...........   1,340...

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