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HAMAN v. C. I. R.

No. 73-1083.

500 F.2d 401 (1974)

Richard HAMAN and Beverly Haman, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Ninth Circuit.

As Amended June 17, 1974.

Rehearing Denied August 15, 1974.

Attorney(s) appearing for the Case

Richard & Beverly Haman in pro per.

Richard W. Perkins (argued), Scott P. Crampton, Asst. Atty. Gen., Tax Div., U. S. Dept. of Justice, Washington, D. C., Lee H. Henkel, Jr., Chief Counsel, I. R.S., Washington, D. C., for appellee.

Before ELY and WRIGHT, Circuit Judges, and McGOVERN, District Judge.

PER CURIAM.

OPINION

The taxpayers, husband and wife, filed joint federal income tax returns for the taxable years 1966 and 1967. The Commissioner determined deficiencies in the taxes, $2,646.32 for 1966 and $3,930.75 for 1967. Additionally, he added penalties in the amounts of $132.31 and $196.53 under the provisions of section 6653(a) of the Internal Revenue Code of 1954. The Tax Court, in an opinion reported at P-H Tax Ct. Mem. ¶ 72,118, upheld the...

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