WORM v. COMMISSIONER

Docket No. 1947-79.

41 T.C.M. 271 (1980)

T.C. Memo. 1980-481

Ben C. Worm v. Commissioner.

United States Tax Court.

Filed October 27, 1980.


Attorney(s) appearing for the Case

Ben C. Worm, pro se. Dan A. Lisonbee, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioner's income tax and additions to tax under sections 6651(a) and 6653(a), I.R.C. 1954,1 in the amounts and for the years as follows:


                             Deficiencies in   Additions to Tax, I.R.C. 1954
  Taxable Year Ended           Income Tax      Sec. 6651(a)  ...

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