MURDOCK v. COMMISSIONER

Docket No. 12743-78.

49 T.C.M. 335 (1984)

T.C. Memo. 1984-655

Church E. Murdock, Jr. v. Commissioner.

United States Tax Court.

Filed December 19, 1984.


Attorney(s) appearing for the Case

Church E. Murdock, Jr., pro se. Marsha R. Yowell and Shuford A. Tucker, for the respondent.


Memorandum Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' Federal income tax and additions to tax for the years and in the amounts as follow:

  Calendar                         Addition to Tax
    Year             Deficiency  Under Sec. 6653(b)1

    1970 ..........  $3,827.90       $1,913.95
    1971 ..........   5,784.39        2,892.20
    1972 ..........   5,677.13        2,838.57...

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