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LESTER v. COMMISSIONER

Docket No. 10846-83.

50 T.C.M. 1327 (1985)

T.C. Memo. 1985-539

Gerald Thomas Lester v. Commissioner.

United States Tax Court.

Filed October 22, 1985.

Attorney(s) appearing for the Case

Gerald Thomas Lester, pro se, San Diego, Calif. Sylvia G. Lewellyn, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

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

                                 Additions to Tax
                           Sec.         Sec.       Sec.
  Year      Deficiency   6651(a)1   6653(a)    6654(a)

  1978 ...  $10,009.00     -0-      $500.00    $325.00
  1979 ...   14,847.00   $3,712.00...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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