FRANK v. COMMISSIONER

VALERIAN J. FRANK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

FRANK v. COMMISSIONER

Docket No. 1850-77.

United States Tax Court

T.C. Memo 1978-477; 1978 Tax Ct. Memo LEXIS 34; 37 T.C.M. (CCH) 1849-34;

November 29, 1978, Filed

Held: Respondent sustained in asserting addition to tax under sec. 6653(a), I.R.C. 1954, for 1972 and deficiency in tax for 1975.

Valerian J. Frank, pro se.

Dale L. Newland, for respondent.

DRENNEN

MEMORANDUM FINDINGS OF FACT AND OPINION

DRENNEN, Judge: Respondent determined a deficiency in petitioner's income tax for the year 1972 and an addition to tax for…