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JACOBS v. COMMISSIONER

Docket No. 7490-78.

40 T.C.M. 949 (1980)

T.C. Memo. 1980-308

Muriel R. Jacobs v. Commissioner.

United States Tax Court.

Filed August 11, 1980.

Attorney(s) appearing for the Case

Muriel R. Jacobs, pro se, 5768 South 3100 West, Roy, Utah. Thomas N. Thompson, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioner's Federal income tax for the calendar years 1974, 1975, and 1976 in the amounts of $1,169.75, $1,609.09, and $1,423.95, respectively. Respondent also determined additions to tax under section 6653(a), I.R.C. 1954,1 for the calendar years 1974 and 1975 in the amounts of $58.49 and $80.45, respectively, and under section 6653...

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