Carr v. Commissioner

K. P. CARR and VIRGINIA B. CARR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Carr v. Commissioner

Docket No. 3966-77.

United States Tax Court

T.C. Memo 1979-400; 1979 Tax Ct. Memo LEXIS 120; 39 T.C.M. (CCH) 253; T.C.M. (RIA) 79400;

September 25, 1979, Filed

Kenneth P. Carr, pro se.

Eddie L. Gibson, for the respondent.

SCOTT

MEMORANDUM FINDINGS OF FACT AND OPINION

SCOTT, Judge: Respondent determined deficiencies in petitioners' Federal income tax and additions to tax for the years and in the amounts as follows:

Deficiencies

Additions to Tax, I.R.C. 1954, 1

Year

in Income Tax

Sec. 6651(a)

Sec.…