Frazier v. Commissioner

JOHN A. FRAZIER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Frazier v. Commissioner

Docket No. 2472-71

United States Tax Court

T.C. Memo 1973-21; 1973 Tax Ct. Memo LEXIS 265; 32 T.C.M. (CCH) 74; T.C.M. (RIA) 73021;

January 31, 1973, Filed

John A. Frazier, pro se.

Douglas K. Cook, for the respondent.

HALL

MEMORANDUM FINDINGS OF FACT AND OPINION

HALL, Judge: Respondent determined deficiencies in petitioner's Federal income tax and additions thereto under section 6653(a), I.R.C. 19541 as follows:

Year

Deficiency

Addition To Tax

1968

$1,084.31

$54.22

1969

1,034.91

51.75

We must decide the following…