TEAGUE v. COMMISSIONER

Docket No. 19170-81.

52 T.C.M. 1209 (1986)

T.C. Memo. 1986-593

Joseph E. Teague v. Commissioner.

United States Tax Court.

Filed December 22, 1986.


Attorney(s) appearing for the Case

Joseph E. Teague, pro se. Susan Wynne, for the respondent.


Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined deficiencies in petitioner's Federal income taxes and additions to tax under section 6653(b)1 as follows:

   Taxable                       Addition to Tax
    Year           Deficiency   Under Sec. 6653(b)

   1974            $ 11,208         $ 5,604
   1975              39,488          19,744
...

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