THOMAS v. COMMISSIONER

Docket No. 4992-77.

37 T.C.M. 1340 (1978)

T.C. Memo. 1978-323

Paul A. Thomas, Jr. v. Commissioner.

United States Tax Court.

Filed August 16, 1978.


Attorney(s) appearing for the Case

Paul A. Thomas, Jr., pro se, 2016 Naamans Rd., Wilmington, Del. Judy Jacobs, for the respondent.


Memorandum Findings of Fact and Opinion

WILES, Judge:

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

                               Addition to Tax
  Year             Deficiency   Sec. 6653(a)1

  1972 ..........  $2,021.01      $101.05
  1973 ..........   1,387.76        69.39

The issues are: (1) whether petitioner is entitled to an alimony...

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