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BABCOCK v. COMMISSIONER

Docket No. 11488-77.

39 T.C.M. 139 (1979)

T.C. Memo. 1979-372

Reuben H. Babcock v. Commissioner.

United States Tax Court.

Filed September 12, 1979.

Attorney(s) appearing for the Case

Reuben H. Babcock, pro se, Moore, Idaho. Thomas N. Thompson, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined a deficiency in petitioner's income tax for 1971 of $821, plus an addition to the tax for fraud under section 6653(b)1 of $410. In his amended answer, respondent conceded the fraud penalty but asserted that petitioner is liable for additions to the tax for delinquent filing under section 6651(a) and for negligence under section 6653(a). The issues for...

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