MOCK v. COMMISSIONER

Docket Nos. 42920-85, 42922-85.

54 T.C.M. 37 (1987)

T.C. Memo. 1987-382

Lawton S. Mock v. Commissioner.

United States Tax Court.

Filed August 4, 1987.


Attorney(s) appearing for the Case

Lawton S. Mock, pro se. Francis C. Mucciolo, for the respondent.


Memorandum Opinion

KORNER, Judge:

In these consolidated cases, respondent determined deficiencies in income tax and additions to tax against petitioner for the years 1972 and 1973 in the following amounts:

                      Additions to Tax
                     Section      Section
Year   Deficiency   6653(b)1       6654

1972   $35,935.86   $17,967.93   $1...

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