PER CURIAM.
Ray C. Blackburn, petitioner, appeals in pro per from an adverse judgment of the United States Tax Court. In dispute is petitioner's tax liability for four years, 1967-70.
He did not file a return for 1967 or 1970, or at least the IRS did not receive returns for those years. His returns for 1968 and 1969 were filed four and one-half and three and one-half years late. Petitioner blames these troubles on the poor financial health of the Security...
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