Gaster v. Commissioner

WILLIAM L. GASTER AND EDNA E. GASTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Gaster v. Commissioner

Docket No. 19454-82.

United States Tax Court

T.C. Memo 1984-590; 1984 Tax Ct. Memo LEXIS 76; 49 T.C.M. (CCH) 38; T.C.M. (RIA) 84590;

November 9, 1984.

William L. Gaster, pro se.

T. Keith Fogg, for the respondent.

PARKER

MEMORANDUM FINDINGS OF FACT AND OPINION

PARKER, Judge: By a statutory notice of deficiency dated May 4, 1982, respondent determined a deficiency in and addition to petitioners' 1980 Federal income tax as follows:

Section 6653(a)

Deficiency

Addition 1

$2,102

$105

The issues…