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COOPER v. C. I. R.

No. 10, Docket 76-4047.

542 F.2d 599 (1976)

Franklin D. COOPER and Evelyn L. Cooper, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Second Circuit.

Decided October 15, 1976.

Attorney(s) appearing for the Case

Franklin D. Cooper, pro se.

Jeffrey S. Blum, Tax Div., Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Jr., and Ann B. Durney, Tax Div., Dept. of Justice, Washington, D. C., of counsel), for appellee.

Before FEINBERG, GURFEIN and VAN GRAAFEILAND, Circuit Judges.

PER CURIAM:

This is an appeal by Franklin D. Cooper and Evelyn L. Cooper, his wife, from a decision of the United States Tax Court. The Tax Court, Goffe, J., upheld the determination of the Commissioner of Internal Revenue that there are deficiencies in income taxes due from the taxpayer for the years 1971 and 1972 in the amounts of $9,032.72 and $5,078.89, respectively, and additions to tax in the form of penalties for negligent or intentional disregard of...

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