ORROCK v. COMMISSIONER

Docket No. 4568-80.

43 T.C.M. 1492 (1982)

T.C. Memo. 1982-293

William B. Orrock and Cherryle S. Orrock v. Commissioner.

United States Tax Court.

Filed May 26, 1982.


Attorney(s) appearing for the Case

William B. Orrock and Cherryle S. Orrock, pro se, Morgan Hill, Calif. Claire Priestley-Cady, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent detrmined the following deficiencies in and additions to petitioners' income tax for the years and in the amounts as follows:

                         Addition to    I. R. C.
Calendar                  Tax Sec.     1954 Sec.
  Year      Deficiency    6651(a)      6653(a)1

  1972 .... $  127.58     $ 31.90      $227.31
  1973 ....    362.60     ...

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