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PAYNE v. COMMISSIONER

Docket No. 9169-79.

42 T.C.M. 1646 (1981)

T.C. Memo. 1981-654

Lorain H. Payne v. Commissioner.

United States Tax Court.

Filed November 9, 1981.

Attorney(s) appearing for the Case

Douglas H. Brown, 524 N. Tejon St., Colorado Springs, Colo., for the petitioner. Donald T. Rocen, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined deficiencies in and additions to petitioner's Federal income taxes for the taxable years 1975, 1976 and 1977 as follows:

_________________________________________________________________________________________
                                                           Additions to Tax
    Year              Deficiency    Sec. 6651(a)(1)1
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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