NASON v. COMMISSIONER

Docket No. 29134-82.

48 T.C.M. 1300 (1984)

T.C. Memo. 1984-534

Clyde K. Nason v. Commissioner.

United States Tax Court.

Filed October 4, 1984.


Attorney(s) appearing for the Case

Clyde K. Nason, pro se, Valencia, Calif. Steve Mather, for the respondent.


Memorandum Findings of Fact and Opinion

COHEN, Judge:

By notice of deficiency dated October 20, 1982, respondent determined deficiencies in and additions to petitioner's Federal income taxes as follows:

                            Additions to Tax
                        Section    Section   Section
  Year    Deficiency    6651(a)    6653(a)   6654(a)1

  1978 .. $9,727.05    $2,431.76   $486.35   $311.26
  1979...

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