FARR v. COMMISSIONER

Docket No. 6151-77.

38 T.C.M. 908 (1979)

T.C. Memo. 1979-225

Benjamin E. Farr v. Commissioner.

United States Tax Court.

Filed June 11, 1979.


Attorney(s) appearing for the Case

Benjamin E. Farr, pro se, 7 Patten Road, Merrimack, N.H. Daniel P. Ehrenreich and Pamela V. Gibson, for the respondent.


Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

In his notice of deficiency, the Commissioner determined deficiencies in the petitioner's Federal income taxes and additions to tax under sections 6653(b) and 6654(a), Internal Revenue Code of 1954.1 In his answer, he claimed additions to tax under sections 6651(a) and 6653(a) in the alternative to the additions to tax under section 6653(b). The deficiencies and additions...

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