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BROWN v. COMMISSIONER

Docket No. 13120-78.

42 T.C.M. 91 (1981)

T.C. Memo. 1981-294

James L. Brown v. Commissioner.

United States Tax Court.

Filed June 17, 1981.

Attorney(s) appearing for the Case

Frank Simmons, for the respondent.

Memorandum Opinion

IRWIN, Judge:

Respondent determined a deficiency of $6,400.60 in petitioner's 1974 Federal income tax and an addition to tax under section 6653(b)1 of $3,200.30 for that year.

Petitioner was a resident of Tuscaloosa, Alabama, at the time of the filing of the petition herein. A 1974 Federal income tax return was filed by petitioner with the Internal Revenue Service Center, Chamblee, Georgia.

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