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JERNIGAN v. COMMISSIONER

Docket No. 7658-72.

34 T.C.M. 615 (1975)

T.C. Memo. 1975-132

Jimmie T. Jernigan v. Commissioner.

United States Tax Court.

Filed May 7, 1975.

Attorney(s) appearing for the Case

James L. Shores, Jr., and Claude E. Bankester, 1142 Brown-Marx Bldg., Birmingham, Ala., for the petitioner. J. Leon Fetzer, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined deficiencies in the Federal income taxes and additions to tax of petitioner as follows:

    Taxable                          Addition to Tax
  Year Ended            Deficiency    Sec. 6651(a)

December 31, 1960 ...   $ 7,368.75         -0-
December 31, 1970 ...    11,063.61     $ 1,041.44
                        __________      _________
                 ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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