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WALKER v. COMMISSIONER

Docket No. 6583-77.

46 T.C.M. 1267 (1983)

T.C. Memo. 1983-538

L. Jay Walker v. Commissioner.

United States Tax Court.

Filed August 31, 1983.

Attorney(s) appearing for the Case

L. Jay Walker, pro se. J. Carlton Howard, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

By notice of deficiency dated April 13, 1977, respondent determined the following deficiencies in, and additions to, petitioner's Federal income taxes:

                                  Addition
                               to tax pursuant
  Year           Deficiency     to sec. 6653(b)

  1972 ......... $153,150.02       $76,575...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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