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RIOS v. COMMISSIONER

Docket No. 8520-74.

45 T.C.M. 893 (1983)

T.C. Memo. 1983-115

George Rios v. Commissioner.

United States Tax Court.

Filed March 3, 1983.

Attorney(s) appearing for the Case

George Rios, pro se, 3080 Greendale St., Las Vegas, Nev. A. Chris Zimmermann, for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined a deficiency of $1,344.03 and an addition to tax under section 6653(a)1 of $67.20 in petitioner's 1972 Federal income tax. The issues are (1) whether petitioner failed to report "toke" income, (2) whether petitioner is liable for an addition to tax for negligence, and (3) whether petitioner is entitled to a jury trial.

Petitioner, George Rios, resided in Las Vegas,...

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