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DAILEY v. COMMISSIONER

Docket No. 31194-81.

47 T.C.M. 1150 (1984)

T.C. Memo. 1984-89

Lew David Dailey v. Commissioner.

United States Tax Court.

Filed February 27, 1984.

Attorney(s) appearing for the Case

Lew David Dailey, pro se, Brainerd, Minnesota. Mark A. Pridgeon, for the respondent.

Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

Respondent determined deficiencies in income tax against petitioner, together with additions to the tax, for the calendar years 1975 through 1978 as follows:

                                         Additions
                  Deficiency           to tax under
Calendar              in          Section        Section
  Year            Income Tax      6653(b)          6654
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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