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PERKINS v. COMMISSIONER

Docket Nos. 135-78, 136-78.

38 T.C.M. 1087 (1979)

T.C. Memo. 1979-277

James C. Perkins v. Commissioner. Paulette Perkins v. Commissioner.

United States Tax Court.

Filed July 24, 1979.

Attorney(s) appearing for the Case

James C. Perkins and Paulette Perkins, pro se. Box 186, Forsyth, GA. Roy L. Allison, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined deficiencies in and additions to petitioners' income taxes as follows:

                              Addition to the
                                Tax (I. R. C.
  Year          Deficiency    § 6653(a))1

  1974 ......... $4,019.96        $201.00
  1975 .........  3,736.45         186.82

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