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MILLER v. COMMISSIONER

Docket No. 2205-78.

42 T.C.M. 95 (1981)

T.C. Memo. 1981-296

Lloyd B. Miller v. Commissioner.

United States Tax Court.

Filed June 17, 1981.

Attorney(s) appearing for the Case

Lloyd B. Miller, pro se, Plymouth, Minn. Richard C. McLaughlin, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent has determined a deficiency of $4,663 in petitioner's 1976 Federal income taxes. In his answer respondent determined an addition to tax under section 6653(a)1 of $233.15 for 1976. The issues for our decision are whether petitioner's wages are gross income and whether any part of the underpayment of petitioner's 1976 tax was due to negligence or intentional disregard...

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