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RAMSDELL v. COMMISSIONER

Docket No. 7892-73.

35 T.C.M. 491 (1976)

T.C. Memo. 1976-108

Richard H. Ramsdell v. Commissioner.

United States Tax Court.

Filed April 6, 1976.

Attorney(s) appearing for the Case

Richard H. Ramsdell, pro se, 235 S. Pasadena Ave., Azusa, Calif. Charles H. Cowley, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined the following deficiencies in petitioner's Federal income tax and additions to tax:

                               Addition to Tax
                                § 6653(b),
     Year         Deficiency    I. R. C. 1954

     1963 ......   $3,965.79      $1,982.90
     1964 ......    3,512.24       1,756.12
     1965 ......    5,261.21       2,630.61
...

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