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PETERSON v. COMMISSIONER

Docket No. 8683-80.

42 T.C.M. 1437 (1981)

T.C. Memo. 1981-599

Bernice E. Peterson and Edward A. Peterson v. Commissioner.

United States Tax Court.

Filed October 19, 1981.

Attorney(s) appearing for the Case

Bernice E. Peterson, pro se, Gladstone, Ore. William S. Miller, for the respondent.

Memorandum Opinion

HALL, Judge:

Respondent determined deficiencies in petitioners' income taxes, plus additions to tax under section 6653(a)1 for negligence or intentional disregard of rules or regulations as follows:

                            Section 6653(a)
  Year       Deficiency     Addition to Tax

  1976 ...    $ 1,472            $ 74
  1977 ...     13,015             651
  1978 ...    3,385         ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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