BEST v. COMMISSIONER

Docket No. 15024-80.

43 T.C.M. 1209 (1982)

T.C. Memo. 1982-224

Roger L. Best v. Commissioner.

United States Tax Court.

Filed April 28, 1982.


Attorney(s) appearing for the Case

Roger L. Best, pro se. Thomas N. Tomashek, for the respondent.


FEATHERSTON, Judge:

Respondent determined the following deficiencies in petitioner's Federal income taxes:

  Year                     Amount

  1974 ................. $  132.00
  1975 .................    111.00
  1976 .................     50.00
  1977 .................  9,385.00

Petitioner, Roger L. Best, was a legal resident of Hope, Idaho, when he filed his petition. He filed his Federal income tax returns for the years in controversy...

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