Bowser v. Commissioner

CARLTON EDWARD BOWSER, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Bowser v. Commissioner

Docket No. 6239-76.

United States Tax Court

T.C. Memo 1980-483; 1980 Tax Ct. Memo LEXIS 104; 41 T.C.M. (CCH) 275; T.C.M. (RIA) 80483;

October 27, 1980, Filed

Carlton Edward Bowser, Jr., pro se.

Stephen R. Takeuchi, for the respondent.

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge: Respondent determined the following deficiencies in petitioner's Federal income taxes and additions to tax:

Addition to Tax

Year

Deficiency

1 Sec. 6653(b)

1972

$2,171.00

$ 1,085.50

1973

3,879.87

1,934.94

1974

3,119.…