CRAIG v. COMMISSIONER

Docket No. 17099-95.

73 T.C.M. 2934 (1997)

T.C. Memo. 1997-253

Clyde Franklin Craig v. Commissioner.

United States Tax Court.

Filed June 5, 1997.


Attorney(s) appearing for the Case

Clyde Franklin Craig, pro se. Sandra Veliz, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

JACOBS, Judge:

Respondent determined a $29,262 deficiency in petitioner's 1992 Federal income tax, and additions to tax pursuant to sections 6651(a) and 6654(a) in the respective amounts of $5,725.50 and $966.79.

The issues for decision are: (1) Whether petitioner failed to report income during the year in issue; (2) whether petitioner is liable for a section 6651(a) addition to tax for failure to file a 1992...

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