GARNER v. COMMISSIONER

Docket Nos. 5239-66, 2650-67, 2784-67.

29 T.C.M. 1590 (1970)

T.C. Memo. 1970-333

John G. Garner and Winnifred T. Garner v. Commissioner.

United States Tax Court.

Filed December 1, 1970.


Attorney(s) appearing for the Case

John G. Garner, pro se, 6951 Dublin Fair Rd., Troy, Mich. Ralph F. Keister, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income taxes for the calendar years 1961, 1962, and 1963 in the amounts of $496.85, $1,597.78, and $370.72, respectively, and additions to taxes under-section 6651(a), I. R. C. 1954,1 for failure to timely file income tax returns for these years in the amounts of $124.21, $339.45, and $55.61, respectively.

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