DENISON v. COMMISSIONER

Docket No. 8076-80.

43 T.C.M. 228 (1981)

T.C. Memo. 1981-738

Cleo Stephens Denison v. Commissioner.

United States Tax Court.

Filed December 31, 1981.


Attorney(s) appearing for the Case

Cleo Stephens Denison, pro se, Lynn, Ark. Paula M. Jung, for the respondent.


Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined a deficiency in petitioner's Federal income tax for the taxable year 1977 in the amount of $1,108.90 and additions to tax under the provisions of section 6651(a)(1), Internal Revenue Code of 1954,1 in the amount of $277.23 and section 6653(a) in the amount of $55.45. The sole issue presented for our decision is whether the Commissioner correctly...

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