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STOBAUGH v. COMMISSIONER

Docket No. 12073-79.

47 T.C.M. 1227 (1984)

T.C. Memo. 1984-112

Leon Stobaugh and Barbara Stobaugh v. Commissioner.

United States Tax Court.

Filed March 6, 1984.

Attorney(s) appearing for the Case

Leon Stobaugh, pro se, Bakersfield, Calif. Lottie G. Wolfe, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined the following deficiencies in petitioners' Federal income tax and additions to tax under sections 6651(a), 6653(a), 6653(b), and 6654:1

    Party to whom notice
     of deficiency was                          Type of       Amount of
          issued           Year   Deficiency    Addition       Addition

    Leon Stobaugh          1967...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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