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LAMM v. COMMISSIONER

Docket No. 6612-73.

34 T.C.M. 473 (1975)

T.C. Memo. 1975-95

A. Uno Lamm v. Commissioner.

United States Tax Court.

Filed April 7, 1975.

Attorney(s) appearing for the Case

James H. Ross, Jr., for the respondent.

Memorandum Opinion

RAUM, Judge:

The Commissioner, pursuant to section 1441(a) of the Internal Revenue Code of 1954, determined deficiencies in the following amounts against petitioner for the years 1965 through 1967 in respect of his failure to withhold tax at source on payments of income to a nonresident alien individual:

  Year              Deficiency

  1965 ...........     $336
  1966 ...........      336
  1967 ...........      381
...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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