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VONDYL v. COMMISSIONER

Docket No. 12774-97.

75 T.C.M. 2063 (1998)

T.C. Memo. 1998-120

James W. VonDyl v. Commissioner.

United States Tax Court.

Filed March 26, 1998.

Attorney(s) appearing for the Case

James W. VonDyl, pro se. Milton B. Blouke, for the respondent.

MEMORANDUM OPINION

GERBER, Judge:

Respondent determined income tax deficiencies for petitioner's 1991 and 1992 taxable years in the amounts of $13,775 and $8,176, respectively, and additions to tax as follows: Section 6651(a),1 $3,443.75 for 1991 and $2,044.00 for 1992; section 6654(a), $787.23 for 1991 and $356.58 for 1992. Petitioner has conceded that he received all of the wages and other items that respondent determined were...

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