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LEWIS v. COMMISSIONER

Docket No. 9280-76.

37 T.C.M. 335 (1978)

T.C. Memo. 1978-67

Robert L. Lewis v. Commissioner.

United States Tax Court.

Filed February 22, 1978.

Attorney(s) appearing for the Case

Robert L. Lewis, Rt. 2,-26B, Stevensville, Mont., pro se. Ralph W. Jones, for the respondent.

Memorandum Opinion

HALL, Judge:

Respondent filed a motion for judgment on the pleadings in this case involving the following deficiencies in petitioner's Federal income tax plus additions to tax for 1973 and 1974:

                                     Section 6653(a)1
  Year              Deficiency      Additions to Tax

  1973 ..........     $4,000             ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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