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PADGETT v. COMMISSIONER

Docket No. 1086-68.

30 T.C.M. 383 (1971)

T.C. Memo. 1971-96

William R. Padgett and Dolores V. Padgett v. Commissioner.

United States Tax Court.

Filed May 3, 1971.

Attorney(s) appearing for the Case

William R. Padgett, pro se, 908 E. 1st St., Meridian, Idaho. Gary R. Defrang and John D. Picco, for the respondent.

Memorandum Findings of Fact and Opinion

ATKINS, Judge:

The respondent determined deficiencies in income tax and additions thereto for failure to file timely returns and for intentional disregard of rules and regulations as follows:

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                                       Additions to Tax    Additions to Tax
                                        Under § 6651...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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