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GOROD v. COMMISSIONER

Docket Nos. 17857-82, 10275-83.

49 T.C.M. 526 (1985)

T.C. Memo. 1985-23

Gertrude Gorod v. Commissioner.

United States Tax Court.

Filed January 14, 1985.

Attorney(s) appearing for the Case

Gertrude Gorod, pro se, Malden, Mass. Marvis A. Knospe, for the respondent.

Memorandum Findings of Fact and Opinion

NIMS, Judge:

In these consolidated cases, respondent determined the following deficiencies in and addition to petitioner's Federal income taxes:

                               Addition to Tax
  Year               Deficiency  Section 6653(a)1

  1979 ............ $  410            .......
  1980 ............  3,423            $171.15
  1981 ............  2,965          ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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