CRISMAN v. COMMISSIONER

Docket No. 5632-78

40 T.C.M. 1159 (1980)

T.C. Memo. 1980-361

Ervin A. Crisman, Jr., and Evelyn A. Crisman v. Commissioner.

United States Tax Court.

Filed September 8, 1980.


Attorney(s) appearing for the Case

Ervin A. Crisman, Jr., and Evelyn A. Crisman, pro se. Thomas G. Potts, for the respondent.


Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined deficiencies in petitioners' 1976 income tax, plus additions to the tax under section 6651(a)(1)1 for failure to file tax returns, under section 6653(a) for disregard of rules and regulations, and under section 6654 for failure to pay estimated taxes, as follows:

                                  Income Tax        Sec.
      Petitioner   ...

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