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EARL v. COMMISSIONER

Docket No. 17937-80.

78 T.C. 1014 (1982)

ROY D. EARL AND RUTH E. EARL, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 15, 1982.

Attorney(s) appearing for the Case

Roy D. Earl, pro se.

Thomas N. Tomashek, for the respondent.

OPINION

FEATHERSTON, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes and additions to tax:

                                  Sec. 6653(a),
    Year     Deficiency       I.R.C. 1954, addition

    1976        $526                   $26
    1977         161                     8

The issues for decision are as follows:

(1) Whether petitioner Roy...

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