NORRIS v. COMMISSIONER

Docket No. 11344-83.

51 T.C.M. 852 (1986)

T.C. Memo. 1986-151

Ralph S. Norris v. Commissioner.

United States Tax Court.

Filed April 16, 1986.


Attorney(s) appearing for the Case

Ralph S. Norris, pro se. Christine Colley, for the respondent.


Memorandum Finding of Facts and Opinion

WHITAKER, Judge:

Respondent determined deficiencies in petitioner's Federal income tax and additions to tax as follows:

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

1973       $ 1,072         $  268         $     53     $ 34
1974         6,066          1,516       ...

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