TAUER v. COMMISSIONER

Docket No. 6585-77.

38 T.C.M. 13 (1979)

T.C. Memo. 1979-5

Donald R. Tauer and Sandra K. Tauer v. Commissioner.

United States Tax Court.

Filed January 3, 1979.


Attorney(s) appearing for the Case

Donald R. Tauer, pro se, 3812 Yosemite, Plano, Tex. Deborah A. Butler, for the respondent.


Memorandum Opinion

SIMPSON, Judge:

The Commissioner determined the following deficiencies in, and additions to, the petitioners' 1975 Federal income tax:

--------------------------------------------------------------------------------------
                                                    Additions to Tax
                                               Sec. 6651(a)   Sec. 6653(a)
          Petitioner           Deficiency    I. R. C. 1954...

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