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GILES v. COMMISSIONER

Docket No. 421-79.

39 T.C.M. 488 (1979)

T.C. Memo. 1979-456

Sheldon R. Giles v. Commissioner.

United States Tax Court.

Filed November 19, 1979.

Attorney(s) appearing for the Case

Sheldon R. Giles, pro se. Stewart C. Walz and Dan Lisonbee, for the respondent.

Memorandum Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioner's income tax for the calendar years 1972 and 1973 and additions to tax as follows:

-----------------------------------------------------------------------------------
                         Deficiencies
                              in         Additions to Tax,   I.R.C. 19541
          Year            Income Tax      Sec. 6651(a...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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