BAGLEY v. COMMISSIONER

Docket No. 5948-82.

48 T.C.M. 363 (1984)

T.C. Memo. 1984-323

Glenn W. Bagley v. Commissioner.

United States Tax Court.

Filed June 25, 1984.


Attorney(s) appearing for the Case

Glenn W. Bagley, pro se, Burbank, Calif. Darren Larsen, for the respondent.


Memorandum Opinion

STERRETT, Judge:

By notice of deficiency dated December 28, 1981, respondent determined the following deficiencies in, and additions to, petitioner's Federal income taxes:

                                 Addition to tax
                                   pursuant to
  Year    Deficiency    sec. 6653(b)1    sec. 6654

  1973    $ 1,829.13     $ 914.56              $ 58.39
  1974     1,566.42...

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