COOK v. COMMISSIONER

Docket No. 12536-78.

40 T.C.M. 1334 (1980)

T.C. Memo. 1980-415

Allen Dale Cook v. Commissioner.

United States Tax Court.

Filed September 22, 1980.


Attorney(s) appearing for the Case

Allen Dale Cook, pro se. Wayne R. Appleman, for the respondent.


Memorandum Findings of Fact and Opinion

IRWIN, Judge:

By letter dated September 27, 1978, respondent determined the following deficiencies and additions to tax for fraud pursuant to section 6653(b)1:

                                   Sec. 6653(b)
  Year             Deficiency        addition

  1975 .........   $10,169.87      $5,084.94
  1976 .........     7,259.39       3,629.69

The issues for decision...

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