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MERTZ v. COMMISSIONER

Docket No. 4206-76.

38 T.C.M. 823 (1979)

T.C. Memo. 1979-197

Werner B. Mertz v. Commissioner.

United States Tax Court.

Filed May 21, 1979.

Attorney(s) appearing for the Case

Werner B. Mertz, pro se, P.O. Box 534, Thousand Palms, Calif. John E. Lahart and William E. Bonano, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined deficiencies in petitioner's Federal income tax and additions to tax pursuant to section 6653(b)1 as follows:

  Year        Deficiency    Section 6653(b)

  1971 ........ $2,963.17      $1,481.59
  1972 ........  1,475.12         737.56
  1973 ........    641.63         320.82

Respondent later filed an Amendment to Answer to...

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