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NETTLES v. COMMISSIONER

Docket No. 3999-69 SC.

29 T.C.M. 1442 (1970)

T.C. Memo. 1970-315

Anne M. Nettles v. Commissioner.

United States Tax Court.

Filed November 16, 1970.

Attorney(s) appearing for the Case

Daniel J. Sullivan, State Highway Dept., Helena, Mont., for the petitioner. Joe K. Gordon and W. Durrell Nielsen, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined deficiencies in petitioner's income tax for 1966 and 1967 in the respective amounts of $377.08 and $253.02, together with a penalty for 1966 under section 6651(a)1 in the amount of $62.55. The issues presented for decision arise under sections 151 and 152 and are as follows:

(1) Whether...

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