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SANDERS v. COMMISSIONER

Docket No. 2940-76.

39 T.C.M. 27 (1979)

T.C. Memo. 1979-352

Sammy Sanders and Robin Sue Sanders v. Commissioner.

United States Tax Court.

Filed September 5, 1979.

Attorney(s) appearing for the Case

Sammy and Robin Sue Sanders, pro se, 4836 N.E. Park Lane, Kansas City, Mo. John P. Tyler, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined deficiencies in petitioners' income taxes and additions thereto pursuant to section 6653 (a)1 as follows:

  Year            Deficiency    Section 6653(a)

  1972 ........... $234.00          $15.35
  1973 ...........  453.03           29.51
  1974 ...........  351.87           22.85

The issues presented for our consideration...

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