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COOPER v. COMMISSIONER

Docket No. 18807-81.

48 T.C.M. 340 (1984)

T.C. Memo. 1984-318

Alan G. Cooper v. Commissioner.

United States Tax Court.

Filed June 21, 1984.

Attorney(s) appearing for the Case

Alan G. Cooper, pro se, Carlsbad, Calif. Martin F. Klotz, for the respondent.

Memorandum Findings of Facts and Opinion

WILES, Judge:

Respondent determined the following deficiencies in, and additions to, petitioner's Federal income taxes:

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

  1972........  $2,299.00       $1,149.50
  1973........     846.00          423.00
  1974........     875.00          437.50
  1975........     941.00     ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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