Denison v. Commissioner

CLEO STEPHENS DENISON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Denison v. Commissioner

Docket No. 8076-80.

United States Tax Court

T.C. Memo 1981-738; 1981 Tax Ct. Memo LEXIS 3; 43 T.C.M. (CCH) 228; T.C.M. (RIA) 81738;

December 31, 1981.

Cleo Stephens Denison, pro se.

Paula M. Jung, for the respondent.

GOFFE

MEMORANDUM FINDINGS OF FACT AND OPINION

GOFFE, Judge: The Commissioner determined a deficiency in petitioner's Federal income tax for the taxable year 1977 in the amount of $ 1,108.90 and additions to tax under the provisions of section 6651(a)(1), Internal Revenue Code of 1954,…