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PALMATEER v. COMMISSIONER

Docket No. 3207-79.

44 T.C.M. 544 (1982)

T.C. Memo. 1982-412

Roger V. Palmateer and Sherry D. Palmateer v. Commissioner.

United States Tax Court.

Filed July 21, 1982.

Attorney(s) appearing for the Case

Roger V. Palmateer and Sherry D. Palmateer, pro se, Surfside, Calif. Dennis Brager, for the respondent.

Memorandum Opinion

FEATHERSTON, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for 1971 and 1972 in the respective amounts of $4,930 and $19,291. In addition, he determined that petitioner Roger V. Palmateer (Roger) is liable for additions to tax under section 6653(b)1 for 1971 and 1972 in the amounts of $2,465 and $9,645, respectively.

Respondent filed a motion for partial summary judgment...

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