EDENS v. COMMISSIONER

Docket No. 3812-70.

33 T.C.M. 1419 (1974)

T.C. Memo. 1974-309

Ira A. Edens and Velta Jane Edens v. Commissioner.

United States Tax Court.

Filed December 16, 1974.


Attorney(s) appearing for the Case

Ira A. Edens, pro se, 1524 Washington St., Columbia, S.C. Dudley W. Taylor, for the respondent.


Memorandum Findings of Fact and Opinion

WILES, Judge:

The respondent determined deficiencies in petitioners' Federal income tax and additions to tax as follows:

                               Additions to Tax
                                Sec. 6651(a),
  Year          Deficiency      I. R. C. 1954

  1961 ........ $  438.29        $145.52
  1962 ........    270.10          67.57
  1963 ........  1,007.18         251.80
  1965 .........

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