MOYER v. COMMISSIONER

Docket Nos. 8162-72, 8163-72.

35 T.C.M. 304 (1976)

T.C. Memo. 1976-69

Alvin C. Moyer and Suzanne C. Moyer v. Commissioner. P.A.C. Construction Corporation v. Commissioner.

United States Tax Court.

Filed March 9, 1976.


Attorney(s) appearing for the Case

Alvin C. Moyer, pro se, 133 Lee St., Carnegie, Pa., in Docket No. 8162-72. Alvin C. Moyer (an officer), for the petitioner in Docket No. 8163-72. David W. Otto, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in Federal income tax of petitioners Alvin C. and Suzanne C. Moyer for the calendar years 1967, 1968, and 1969 in the amounts of $5,870.90, $3,497.57, and $4,743.55, respectively, and additions to tax under section 6653(a), I.R.C. 1954,1 for such calendar years in the amounts of $293.54, $174.88, and $237.18, respectively. Respondent determined...

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