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GUNNARSON v. COMMISSIONER

Docket No. 11541-81.

45 T.C.M. 147 (1982)

T.C. Memo. 1982-669

Lowell W. Gunnarson and Isabell M. Gunnarson v. Commissioner.

United States Tax Court.

Filed November 18, 1982.

Attorney(s) appearing for the Case

Lowell W. Gunnarson, pro se, Lakewood, Colo. Robert M. Hallmark, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

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

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

  1977 ...................    $2,161.07     $108.05
  1978 ...................     2,541.11      127.06

In amendments to his answer...

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