DELYRA v. COMMISSIONER

Docket No. 7311-71.

33 T.C.M. 660 (1974)

T.C. Memo. 1974-151

John Delyra v. Commissioner.

United States Tax Court.

Filed June 12, 1974.


Attorney(s) appearing for the Case

John Delyra, pro se, Allenwood Federal Prison Camp, Allenwood, Pa. Harvey Poe, for the respondent.


Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent determined the following deficiency in and additions to petitioner's 1965 Federal income taxes:

  Deficiency              Additions to Tax

  $36,932.40        Section 6651(a):    $9,233.10
                    Section 6653(a):     1,846.62
                    Section 6654:        1,034.11

The only issue for our decision is whether, and to what extent, receipts...

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