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MANNING v. COMMISSIONER

Docket No. 10115-76.

38 T.C.M. 646 (1979)

T.C. Memo. 1979-146

Elinor W. Manning v. Commissioner.

United States Tax Court.

Filed April 16, 1979.

Attorney(s) appearing for the Case

Richard deY. Manning, 122 East 42nd St., New York, N.Y., for the petitioner. Lewis R. Mandel, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

Respondent determined deficiencies in petitioner's income and self-employment taxes and additions to tax as follows:


                              Addition to tax
  Year            Deficiency    Sec. 6651(a)1

  1972 .......... $2897.93        $724.48
  1973 ..........  2919.20         729.80
  1974 ..........  2727.00        ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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