TAYLOR v. COMMISSIONER

Docket No. 84325.

21 T.C.M. 116 (1962)

T.C. Memo. 1962-25

Mamie Lou Taylor v. Commissioner.

United States Tax Court.

Filed February 8, 1962.


Attorney(s) appearing for the Case

Joseph D. Skinner, Esq., for the respondent.


Memorandum Opinion

TRAIN, Judge:

Petitioner, an individual who resided at Casper, Wyoming, filed no income tax returns for 1954, 1955, and 1956, paid no income taxes for those years, and filed no declarations of estimated tax for those years.

Respondent determined deficiencies in petitioner's income taxes and additions to tax as follows:

                                Additions to Tax
  Year        Deficiency   Sec. 6654
                    
                    
                    

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