Owens v. Commissioner

JOE OWENS and LUCILLE OWENS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Owens v. Commissioner

Docket No. 2372-75.

United States Tax Court

T.C. Memo 1977-233; 1977 Tax Ct. Memo LEXIS 209; 36 T.C.M. (CCH) 963; T.C.M. (RIA) 770233;

July 25, 1977, Filed

Joe Owens, pro se.

Osmun R. Latrobe, for the respondent.

GOFFE

MEMORANDUM FINDINGS OF FACT AND OPINION

GOFFE, Judge: The Commissioner determined deficiencies in Federal income tax of petitioners and additions to tax as follows:

Additions to Tax

Taxable Year

Deficiency

Sec. 6651(a)

Sec. 6653(a)

1965

$ 478.25

$119.56

$ 23.91

1966

624.95

156.24

31.25

1967

1,5…