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PAVLIC v. COMMISSIONER

Docket No. 26352-81.

47 T.C.M. 1489 (1984)

T.C. Memo. 1984-182

Michael P. Pavlic v. Commissioner.

United States Tax Court.

Filed April 11, 1984.

Attorney(s) appearing for the Case

Michael P. Pavlic, pro se, Allison Park, Pa. Francis J. Emmons, for the respondent.

Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

Respondent determined deficiencies and additions to tax for petitioner's taxable years as follows:

                               Additions to Tax
               Income Tax     Section    Section
  Year         Deficiency     6653(b)1     6654

  1975 .....    $3,061.00    $1,530.50   $103.00
  1976 .....     4,692.00     2,346.00    148.00
  1977 ......

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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