HERSHBERGER v. COMMISSIONER

Docket No. 9272-76.

39 T.C.M. 811 (1979)

T.C. Memo. 1979-522

Ray A. Hershberger v. Commissioner.

United States Tax Court.

Filed December 31, 1979.


Attorney(s) appearing for the Case

Ray A. Hershberger, pro se, Rt. 1, Dundee, Ohio. Mary Helen Weber, for the respondent.


Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined a deficiency in Federal individual income taxes against petitioner for 1973 in the amount of $869.60,1 and additions to tax under sections 6651(a)(1),2 6653(a), and 6654(a) in the amounts of $105.70, $43.48, and $9.95, respectively. The issues for decision are as follows:

(1) Whether respondent erred in determining...

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