CHUMLEY v. COMMISSIONER

Docket No. 11983-80.

44 T.C.M. 861 (1982)

T.C. Memo. 1982-473

Thomas E. and Janet Chumley v. Commissioner.

United States Tax Court.

Filed August 12, 1982.


Attorney(s) appearing for the Case

Thomas E. and Janet Chumley, pro se, Castle Dale, Utah. R. Alan Lockyear, for the respondent.


Memorandum Opinion

KÖRNER, Judge:

Respondent determined deficiencies in income tax and additions to tax against petitioners as follows:

                Deficiency In     Addition To
  Taxable           Income        Tax Section
   Year              Tax          6653(a)1

  1977 ........  $2,562.00         $128.10
  1978 ........   5,035.00          251.75

Respondent's determination of deficiencies...

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