COOMES v. COMMISSIONER

Docket No. 11020-80.

42 T.C.M. 394 (1981)

T.C. Memo. 1981-363

Vincent Michael Coomes v. Commissioner.

United States Tax Court.

Filed July 14, 1981.


Attorney(s) appearing for the Case

Vincent M. Coomes, pro se, Louisville. Ky. Scott R. Cox, for the respondent.


Memorandum Opinion

DAWSON, Judge:

Respondent determined a deficiency of $1,286 in petitioner's Federal income tax for the year 1976 and an addition to tax under section6653(a)1 in the amount of $64.

This is the third time the petitioner has been before this Court. The first case was dismissed by order for lack of prosecution and a decision for the years 1971 and 1972 was entered...

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