ESTES v. COMMISSIONER

Docket No. 7604-82.

49 T.C.M. 255 (1984)

T.C. Memo. 1984-636

Jean W. Estes and Willard H. Estes, Jr. v. Commissioner.

United States Tax Court.

Filed December 6, 1984.


Attorney(s) appearing for the Case

Willard H. Estes, Jr., pro se. Theodore Craft, for the respondent.


Memorandum Findings of Fact and Opinion

NIMS, Judge:

In this case, respondent determined the following deficiencies in Federal income tax and additions to tax:

  Taxable                Federal        Additions to Tax
   Year                 Income Tax    I.R.C. § 6653(b)1

   1975................ $1,682.00          $  841.00
   1976................  1,161.00             581.00
   1977................  2...

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