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LAMB v. COMMISSIONER

Docket No. 2147-71.

32 T.C.M. 305 (1973)

T.C. Memo. 1973-71

Gladwin C. Lamb v. Commissioner.

United States Tax Court.

Filed March 27, 1973.

Attorney(s) appearing for the Case

Gladwin C. Lamb, pro se, 931 Nims Ave., Wichita, Kan. Larry K. Hercules, for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined a deficiency and additions to tax for the taxable year 1969 of petitioner as follows:

  Deficiency    Sec. 6651(a)    Sec. 6653(a)    Sec. 6654

  $2,271.60       $567.90         $113.58         $71.44

All of the foregoing were determined due to petitioner's failure to file a Federal individual income tax return and to pay the tax for 1969. Petitioner...

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