Reddy v. Commissioner

YALLA M. REDDY AND BHAGYALAKSHMI M. REDDY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Reddy v. Commissioner

Docket No. 454-83.

United States Tax Court

T.C. Memo 1984-395; 1984 Tax Ct. Memo LEXIS 281; 48 T.C.M. (CCH) 667; T.C.M. (RIA) 84395;

July 30, 1984.

Yalla M. Reddy, pro se.

Randye R. Daser, for the respondent.

HAMBLEN

MEMORANDUM FINDINGS OF FACT AND OPINION

HAMBLEN, Judge: Respondent determined a deficiency in the amount of $4,593.90 and an addition to tax under section 6653(a) 1 in the amount of $229.69 in petitioners' joint 1980 Federal income tax. After concessions, the sole…