MARTINEZ v. COMMISSIONER

Docket Nos. 15232-82, 18311-83.

49 T.C.M. 578 (1985)

T.C. Memo. 1985-36

Gasper T. Martinez v. Commissioner.

United States Tax Court.

Filed January 17, 1985.


Attorney(s) appearing for the Case

Gasper T. Martinez, pro se, Taos, N. M. James E. Polk, for the respondent.


Memorandum Opinion

KÖRNER, Judge:

In these consolidated cases, respondent determined deficiencies of income tax and additions to tax against petitioner, in the amounts and for the years as follows:

                                                         Additions to Tax
Docket No.      Tax Year Ended       Deficiency     6651(a)1       6653(a)     6654

 15232-82     Dec. 31, 1978 .......  $3,020.00     ...

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