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PATTERSON v. COMMISSIONER

Docket No. 30427-81.

47 T.C.M. 198 (1983)

T.C. Memo. 1983-655

Robert D. Patterson v. Commissioner.

United States Tax Court.

Filed October 27, 1983.

Attorney(s) appearing for the Case

Robert D. Patterson, pro se, Millbrook, Ala. Robert W. West, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

Respondent determined deficiencies in petitioner's income tax and additions to tax as follows:

                               Additions to Tax
  Year            Deficiency   Section 6653(a)1

  1978 ........... $472.15          $23.61
  1979 ...........  559.70           27.98

The issues for decision are whether petitioner is liable for the tax...

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