DENISON v. COMMISSIONER

Docket No. 8076-80.

47 T.C.M. 1496 (1984)

T.C. Memo. 1984-185

Cleo Stephens Denison v. Commissioner.

United States Tax Court.

Filed April 12, 1984.


Attorney(s) appearing for the Case

Cleo Stephens Denison, pro se, Lynn, Ark. Paula M. Jung, for the respondent.


Supplemental Memorandum Findings of Fact and Opinion

GOFFE, Judge:

On December 31, 1981, we filed our Memorandum Findings of Fact and Opinion (T.C. Memo. 1981-738) in which we sustained the Commissioner's determination of a deficiency and additions to tax under sections 6651(a)(1) and 6653(a)1 for the taxable year 1977. On February 22, 1982, petitioner filed a notice of appeal to the United...

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