NEWSOM v. COMMISSIONER

Docket No. 599-74.

33 T.C.M. 1188 (1974)

T.C. Memo. 1974-265

Billy G. Newsom v. Commissioner.

United States Tax Court.

Filed October 10, 1974.


Attorney(s) appearing for the Case

Billy G. Newsom, pro se, 118 W. Gibson St., Kingsport, Tenn., Robert B. Nadler, for the respondent.


Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined a deficiency in petitioner's Federal income tax for the taxable year 1972 in the amount of $609 and an addition to tax under the provisions of section 6653(a) of the Internal Revenue Code1 in the amount of $30.45. Petitioner has conceded some of the adjustments made by the Commissioner in his statutory notice of deficiency. The only issues remaining...

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