CLOES v. COMMISSIONER

Docket No. 9971-80.

43 T.C.M. 154 (1981)

T.C. Memo. 1981-726

Glenn D. Cloes and Michal Cloes v. Commissioner.

United States Tax Court.

Filed December 23, 1981.


Attorney(s) appearing for the Case

Glenn D. Cloes, pro se, Stone Mountain, Ga. Charles P. Hanfman, for the respondent.


Memorandum Findings of Fact and Opinion

TANNENWALD, Chief Judge:

Respondent determined deficiencies and additions to tax under section 6653(a)1 in petitioners' Federal income taxes as follows:

  Year            Deficiency    Addition to tax

  1976 ..........  $3,781.00       $189.00
  1977 ..........   7,332.00        367.00
  1978 ..........   7,530.40        377.00

The issues we are asked to decide...

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