DENSON v. COMMISSIONER

Docket No. 4176-80.

44 T.C.M. 275 (1982)

T.C. Memo. 1982-360

Bryan L. Denson and Thelma Hayes Denson v. Commissioner.

United States Tax Court.

Filed June 28, 1982.


Attorney(s) appearing for the Case

Bryan L. Denson, pro se, Amarillo, Tex. Donald W. Hicks, for the respondent.


Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined deficiencies in and additions to petitioners' Federal income tax for the taxable years 1976 and 1977 as follows:

                                 Addition to tax
  Year              Deficiency    Sec. 6653(a)1

  1976 .........    $ 692.23         $34.61
  1977 .........    1,409.64          70.48

The issues for decision...

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