POMEROY v. COMMISSIONER

Docket No. 5854-68.

54 T.C. 1716 (1970)

IVAN D. POMEROY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 2, 1970.


Attorney(s) appearing for the Case

Ivan D. Pomeroy, pro se.

Sheldon M. Sisson, for the respondent.


WITHEY, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for 1965 in the amount of $666.85 and an addition thereto under section 6651(a)1 in the amount of $80.74. At the trial, respondent conceded that the addition to tax involved herein is $33.34 and not $80.74 as indicated by the statutory notice.

The issues presented for our consideration are: (1)...

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