McELHANNON v. COMMISSIONER

Docket No. 17020-80.

43 T.C.M. 1065 (1982)

T.C. Memo. 1982-196

Geraldine J. McElhannon v. Commissioner.

United States Tax Court.

Filed April 14, 1982.


Attorney(s) appearing for the Case

Geraldine J. McElhannon, pro se, Houston, Tex. David W. Johnson, for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined the following deficiencies in petitioner's Federal income tax and additions to tax for 1977 and 1978:

                                   Additions to Tax
                              Sec.         Sec.       Sec.
Year      Deficiency        6651(a)1    6653(a)     6654

1977 ...... $2,052             0          $102.60      0
1978...

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