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CAREY v. COMMISSIONER

Docket No. 32987-83.

54 T.C.M. 449 (1987)

T.C. Memo. 1987-452

Wilbur F. Carey v. Commissioner.

United States Tax Court.

Filed September 9, 1987.

Attorney(s) appearing for the Case

Wilbur F. Carey, pro se. Paul R. Zamolo, for the respondent.

Memorandum Findings of Fact and Opinion

WRIGHT, Judge:

By notice of deficiency dated September 6, 1985, respondent determined the following deficiencies and additions to tax due from petitioner:

                                                     Additions to Tax
Year                               Deficiency   Sec. 6653(b)1   Sec. 6654

1979 ...........................   $ 3...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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