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BALL v. COMMISSIONER

Docket Nos. 2273-78, 7999-79, 8000-79.

44 T.C.M. 863 (1982)

T.C. Memo. 1982-474

Prentiss Ball and Louise F. Ball, et al. v. Commissioner.

United States Tax Court.

Filed August 16, 1982.

Attorney(s) appearing for the Case

Prentiss Ball, pro se, Jackson, Miss. Frank Simmons, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

In these consolidated cases respondent determined the following deficiencies and additions to tax:

                                                               Additions to Tax
                                                             Sec.         Sec.        Sec.
Docket No.    Name           Year         Deficiency        6651(a)
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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