KIDDIE v. COMMISSIONER

Docket No. 16479-81.

46 T.C.M. 1475 (1983)

T.C. Memo. 1983-582

Gary A. Kiddie and Marlene (Rae) Kiddie v. Commissioner.

United States Tax Court.

Filed September 22, 1983.


Attorney(s) appearing for the Case

Gary A. Kiddie, pro se, San Ramon, Calif. Donna J. Rice, for the respondent.


Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes and additions thereto as follows:

  Taxable Year                          Sec. 6653(a)1
     Ended                Deficiency  additions to tax

  Dec. 31, 1977 ........   $6,183         $309
  Dec. 31, 1978 ........    8,339          417
  Dec. 31, 1979 ........    7,445          372...

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