TAYLOR v. COMMISSIONER

Docket No. 8126-79.

42 T.C.M. 1077 (1981)

T.C. Memo. 1981-510

Robert H. Taylor v. Commissioner.

United States Tax Court.

Filed September 15, 1981.


Attorney(s) appearing for the Case

Robert H. Taylor, pro se, Brooklyn, N.Y. Peter J. Devlin, for the respondent.


Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined deficiencies in petitioner's Federal income tax and additions to the tax as follows:

                     Deficiencies   Additions
                       in the       to the Tax
  Year                  Tax      (Section 6653(a))1

  1974 ..............  $2,299          $115
  1975 ..............   3,331           167
  1976 ..........

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