FLYNN v. COMMISSIONER

Docket No. 10584-78.

42 T.C.M. 1022 (1981)

T.C. Memo. 1981-491

Donald P. Flynn and Phyllis A. Flynn v. Commissioner.

United States Tax Court.

Filed September 9, 1981.


Attorney(s) appearing for the Case

Donald P. Flynn, pro se. William B. Lowrance and James R. Turton, for the respondent.


Memorandum Findings of Fact and Opinion

EKMAN, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for the calendar years 1969 through 1974 and additions to tax under section 6653(b) for 1969 through 1974 as follows:

                                        Additions to Tax
  Year                    Deficiency    Section 6653(b)

  1969 ................   $    12.58      $ 4,213.29
  1970 ................       320...

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