HAMILTON v. COMMISSIONER

Docket No. 3165-73.

33 T.C.M. 1422 (1974)

T.C. Memo. 1974-310

Regina N. Hamilton v. Commissioner.

United States Tax Court.

Filed December 16, 1974.


Attorney(s) appearing for the Case

Regina N. Hamilton, pro se, 5320 Far Hill Road, Indianapolis, Ind. Thomas J. Meyer, for the respondent.


Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $11,425.20 in petitioner's income tax for 1966 and an addition to tax of $2,856.30 under section 6651(a)1 for failure to file a return for that year. The issues to be resolved are: (1) the amount of petitioner's gain, if any, on the sale of certain shares of stock and (2) whether...

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