PER CURIAM.
Martin J. Ueckert appeals pro se from a decision of the tax court upholding a determination by the Commissioner of deficiencies and additions to income tax for the years 1976 and 1977. We affirm.
For each of the years in question, Ueckert submitted to the Internal Revenue Service (IRS) signed Forms 1040 containing only his name and address. Ueckert reported no income, credits, deductions, or tax liability. Instead, on each pertinent line of the...
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