McKENNEY v. COMMISSIONER

Docket No. 11115-77.

38 T.C.M. 726 (1979)

T.C. Memo. 1979-170

Frank C. McKenney v. Commissioner.

United States Tax Court.

Filed April 30, 1979.


Attorney(s) appearing for the Case

Frank C. McKenney, pro se, 3884 Loblolly Drive, Clarkston, Ga. Stanley H. Smith, for the respondent.


Memorandum Opinion

IRWIN, Judge:

The respondent determined a deficiency in petitioner's income tax for the taxable year 1975 in the amount of $2,200. He also determined additions to tax under sections 6651(a)(1) and 6653 (a)1 in the amounts of $173.24 and $110, respectively,

All of the facts have been stipulated. The stipulation of facts, along with the attached exhibit, are incorporated herein by this reference.

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