WODTKE v. COMMISSIONER

Docket No. 3754-77.

37 T.C.M. 1847 (1978)

T.C. Memo. 1978-460

Leonhard Wodtke v. Commissioner.

United States Tax Court.

Filed November 16, 1978.


Attorney(s) appearing for the Case

Leonhard Wodtke, Oto, Iowa, pro se. Leonard A. Hammes, for the respondent.


Memorandum Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioner's income tax for the calendar years 1973 and 1974 in the amounts of $70,787.60 and $95,865.62 and additions to tax under section 6653(a), I.R.C. 1954,1 in the amounts of $3,539.38 and $4,793.28, respectively. At the time the petition in this case was filed petitioner resided at Oto, Iowa.

This case was set for trial at Des Moines, Iowa on...

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