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JOHNSON v. COMMISSIONER

Docket Nos. 4138-79, 4172-79.

44 T.C.M. 1076 (1982)

T.C. Memo. 1982-517

Robert E. Johnson and Regina Johnson v. Commissioner. Ocean Asphalt Co., Inc. v. Commissioner.

United States Tax Court.

Filed September 13, 1982.

Attorney(s) appearing for the Case

Robert E. Johnson, pro se for the petitioners in Docket No. 4138-79. James E. Johnson, Box 316, Beachwood, N.J., an officer, for petitioner in Docket No. 4172-79. Robert B. Marino, for the respondent.

Memorandum Findings of Fact and Opinion

NIMS, Judge:

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

                                               Sec.
                                           6653(a)1
                   Tax Year                  Addition
Docket No.          Ending    Deficiency     ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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