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PRATHER v. COMMISSIONER

Docket No. 9864-76.

44 T.C.M. 838 (1982)

T.C. Memo. 1982-467

James T. Prather and Shirley M. Moseley, formerly Shirley M. Prather v. Commissioner.

United States Tax Court.

Filed August 10, 1982.

Attorney(s) appearing for the Case

James T. Prather and Shirley M. Moseley, pro se, 7305 Roundrock, Dallas, Tex. Douglas R. Fortney, for the respondent.

Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined deficiencies in Federal individual income tax and additions to tax against petitioners under sections 6651(a)1 (late filing) and 6653(a) (negligence) as follows:

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                                            Additions to Tax
  Year                  Deficiency   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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