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HORNER v. COMMISSIONER

Docket No. 27099-82.

50 T.C.M. 285 (1985)

T.C. Memo. 1985-319

Thomas and Taria Horner v. Commissioner.

United States Tax Court.

Filed July 1, 1985.

Attorney(s) appearing for the Case

Thomas P. Horner, pro se, Pocatello, Idaho. James B. Ausenbaugh, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined deficiencies in Federal income taxes and additions to tax against petitioner Taria B. Horner as follows:

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    Year                   Deficiency   Sec. 6651(a)   Sec. 6653(a)   Sec. 66541
------------------------------------------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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