JONES v. COMMISSIONER

Docket No. 11476-79.

43 T.C.M. 1416 (1982)

T.C. Memo. 1982-277

Franklin DeWaine Jones v. Commissioner.

United States Tax Court.

Filed May 19, 1982.


Attorney(s) appearing for the Case

Franklin DeWaine Jones, pro se, Amarillo, Tex., Douglas R. Fortney, for the respondent.


DRENNEN, Judge:

Respondent determined deficiencies in and additions to petitioner's Federal income taxes for the taxable years 1975, 1976, and 1977 as follows:

----------------------------------------------------------------------------------------------------
                               Less
                            prepayment                         Additions to tax
  Year       Deficiency      credits    sec. 6651(a)(1)1<...

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