HARTLEY v. COMMISSIONER

Docket No. 10966-79.

43 T.C.M. 830 (1982)

T.C. Memo. 1982-142

Herman L. Hartley and Fay Ola Hartley v. Commissioner.

United States Tax Court.

Filed March 23, 1982.


Attorney(s) appearing for the Case

Herman L. Hartley, pro se, Lake City, Fla. Willie Fortenberry, for the respondent.


Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined deficiencies in Federal individual income tax and additions to tax under section 6653 (a)1 (negligence) against petitioners as follows:

                                        Addition to tax
  Year                 Deficiency2       Sec. 6653(a)

  1973 ................  $ 3,227             $161
  1974 .....

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