Chandler v. Comm'r

William E. Chandler, Jr. v. Commissioner.

Chandler v. Comm'r

Docket No. 3016-71.

United States Tax Court

T.C. Memo 1972-193; 1972 Tax Ct. Memo LEXIS 65; 31 T.C.M. (CCH) 945; T.C.M. (RIA) 72193;

September 5, 1972

William E. Chandler, Jr., pro se, 781 E. Miracle Strip Pkwy., Mary Esther, Fla.Frank Simmons and George W. Calvert, for the respondent.

FEATHERSTON

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge: Respondent determined deficiencies in petitioner's Federal income tax as follows:

Additions to Tax

I.R.C. of 1954

Year

Amount

Sec. 6651(a)

Sec. 6653(a)

1962

$ 760.90

$ 190.23

$ 38.05

1964

2,775.74

863.9…