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WILKINSON v. COMMISSIONER

Docket No. 14136-79.

44 T.C.M. 614 (1982)

T.C. Memo. 1982-429

Joe L. Wilkinson, Jr., and Sarah A. Wilkinson v. Commissioner.

United States Tax Court.

Filed July 28, 1982.

Attorney(s) appearing for the Case

Joe L. Wilkinson, Jr., pro se, Jacksonville, Fla. Ben G. Reeves, for the respondent.

Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined a deficiency in Federal individual income tax and an addition to tax under section 6651(a)(1)1 (late filing) against petitioners for 1976 in the amounts of $7,539.20 and $1,884.80, respectively. After concessions by each side, the issue for decision is whether petitioners have shown that their failure...

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