Nason v. Commissioner

CLYDE K. NASON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Nason v. Commissioner

Docket No. 29134-82.

United States Tax Court

T.C. Memo 1984-534; 1984 Tax Ct. Memo LEXIS 135; 48 T.C.M. (CCH) 1300; T.C.M. (RIA) 84534;

October 4, 1984.

Clyde K. Nason, pro se.

Steve Mather, for the respondent.

COHEN

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge: By notice of deficiency dated October 20, 1982, respondent determined deficiencies in and additions to petitioner's Federal income taxes as follows:

Additions to Tax

Year

Deficiency

Section 6651(a)

Section 6653(a)

Section 6654(a) 1

1978

$9,727.05

$2,4…