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KINERD v. COMMISSIONER

Docket No. 7270-79.

44 T.C.M. 475 (1982)

T.C. Memo. 1982-398

James Michael Kinerd v. Commissioner.

United States Tax Court.

Filed July 19, 1982.

Attorney(s) appearing for the Case

James Michael Kinerd, pro se, Sweetwater, Tex. Gary A. Benford, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

By notice of deficiency dated March 28, 1979 respondent determined deficiencies in and additions to petitioner's Federal income taxes as follows:

   Taxable year                   Addition to tax
  ended Dec. 31,   Deficiency    under sec. 6653(a)

  1975 ....       $ 6,083.32         $304.16
  1976 ....        12,717.95          635...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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