MEHR v. COMMISSIONER

Docket No. 3313-77.

38 T.C.M. 142 (1979)

T.C. Memo. 1979-36

Bernard T. Mehr v. Commissioner.

United States Tax Court.

Filed January 25, 1979.


Attorney(s) appearing for the Case

Bernard T. Mehr, pro se, Route #3, Paynesville, Minn. Gerald W. Leland, for the respondent.


Memorandum Opinion

DRENNEN, Judge:

This case is before us on respondent's motion for judgment on the pleadings.

On January 11, 1977, respondent mailed to petitioner a notice of deficiency determining deficiencies and addition to tax as follows:

--------------------------------------------------------------------------------
                                          Addition to tax under
          Year    Deficiency    sec. 6651(a) ...

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