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ANDERSON v. COMMISSIONER

Docket No. 4179-76.

37 T.C.M. 1847 (1978)

T.C. Memo. 1978-444

Lowell G. Anderson v. Commissioner.

United States Tax Court.

Filed November 6, 1978.

Attorney(s) appearing for the Case

Lowell G. Anderson, pro se, P.O. Box 536, Mills, Wyo. John D. Moats, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined deficiencies in Federal income tax and additions to tax against petitioner as follows:

                                  Additions to Tax
  Taxable                        Sec.              Sec.
   Year          Deficiency    6653(b)1          6654(a)

   1972 ........ $4,929.14     $2,264.57          $147.10
   1973 ........  4...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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