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HODGES v. COMMISSIONER

Docket Nos. 6452-80, 12562-81, 20945-81.

48 T.C.M. 617 (1984)

T.C. Memo. 1984-385

Richard M. Hodges and Alicia M. Hodges v. Commissioner.

United States Tax Court.

Filed July 26, 1984.

Attorney(s) appearing for the Case

Richard M. Hodges, pro se, Canoga Park, Calif. Javier Alabart, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined the following deficiencies and additions to tax in these consolidated cases:

                                Additions to Tax
Year       Deficiency    Sec. 6651(a)1  Sec. 6653(a)

1976         $5,453           $363             $371
1977          4,603           ____              239
1978          5,649           ____              282...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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