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NIEDRINGHAUS v. COMMISSIONER

Docket No. 27032-89.

99 T.C. 202 (1992)

PAUL E. NIEDRINGHAUS AND GLADYS F. NIEDRINGHAUS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 11, 1992.

Attorney(s) appearing for the Case

Paul E. Niedringhaus, pro se.

Donna C. Hansberry, for respondent.

GERBER, Judge:

By statutory notice of deficiency, respondent determined deficiencies in petitioners' Federal income taxes and additions to tax as follows:

                                            Additions to tax

                              Sec.        Sec.      Sec.     Sec.
   Year      Deficiency       6651       6653(a)      6653(a)(1)    6654

   1979  ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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