LOKAN v. COMMISSIONER

Docket No. 7102-78.

39 T.C.M. 168 (1979)

T.C. Memo. 1979-380

Harry and Martha B. Lokan v. Commissioner.

United States Tax Court.

Filed September 17, 1979.


Attorney(s) appearing for the Case

Harry Lokan, pro se, 69 Finay Ranches, New Port Richey, Fla. Avery Cousins, III, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income tax for the calendar years 1973 and 1974 in the amounts of $2,387.54 and $71.90, respectively, and an addition to tax under section 6653(a), I.R.C. 1954,1 for the year 1973 in the amount of $119.38.

Some of the issues raised by the pleadings have been disposed of by agreement of the parties, leaving for our...

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