SIKES v. COMMISSIONER

Docket No. 10637-79.

44 T.C.M. 955 (1982)

T.C. Memo. 1982-490

Joseph L. Sikes v. Commissioner.

United States Tax Court.

Filed August 25, 1982.


Attorney(s) appearing for the Case

Joseph L. Sikes, pro se, Bushnell, Fla. Willie Fortenberry, for the respondent.


Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined the following deficiencies in and additions to the petitioner's Federal income taxes:

                            Additions to Tax
                             Sec. 6651(a)(1)
  Year         Deficiency     I.R.C. 19541

  1976 ....... $1,250.00        $75.00
  1977 .......  1,108.00         77.00

The issues for decision...

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