WATTLES v. COMMISSIONER

Docket No. 9104-74.

35 T.C.M. 947 (1976)

T.C. Memo. 1976-217

Austin B. Wattles, Petitioner v. Commissioner.

United States Tax Court.

Filed July 8, 1976.


Attorney(s) appearing for the Case

Austin B. Wattles, pro se., 4 Holland Rd., Worcester, Mass. John O. Tannenbaum, for the respondent.


Memorandum Opinion

RAUM, Judge:

The Commissioner determined the following deficiencies in income tax and additions to tax against petitioner Austin B. Wattles:

___________________________________________________________________________________
                                             Additions to Tax, I. R. C. 1954
                                     Section      Section     Section   Sec.
    Year               Deficiency   6651(a)(1...

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