Watson v. Commissioner

MURRAY C. WATSON, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Watson v. Commissioner

Docket No. 3093-76.

United States Tax Court

T.C. Memo 1977-298; 1977 Tax Ct. Memo LEXIS 143; 36 T.C.M. (CCH) 1183; T.C.M. (RIA) 770298;

September 6, 1977, Filed

Murray C. Watson, Jr., pro se.

John D. Moats, for the respondent.

FAY

MEMORANDUM FINDINGS OF FACT AND OPINION

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

Additions to Tax

Year

Deficiency

Sec. 6651(a)

Sec. 6653(a)

Sec. 6654(a)

1971

$14,858.39

$3,714.60

$742.92

$ 148.58

1972

7,165.50

1,79…