ROSE v. COMMISSIONER

Docket No. 4974-72.

33 T.C.M. 458 (1974)

T.C. Memo. 1974-91

Warren E. Rose v. Commissioner.

United States Tax Court.

Filed April 15, 1974.


Attorney(s) appearing for the Case

Arthur H. Thomas, Jr., P.O. Box 766, 6877 N. High St., Worthington, Ohio, for the petitioner. Jesse T. Mountjoy, for the respondent.


Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined a deficiency of $23,092.95 in the income tax of petitioner for 1968 and an addition of $11,546.48 to that tax under section 6653(b).1

Certain concessions have been made. The questions remaining for decision are: (1) Whether, in 1968, petitioner had unreported income of $5,000 in addition to $44,000 which petitioner has conceded he erroneously...

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