CRITTENDEN v. COMMISSIONER

Docket No. 11199-01.

85 T.C.M. 1548 (2003)

T.C. Memo. 2003-186

Raymond E. Crittenden v. Commissioner.

United States Tax Court.

Filed June 26, 2003.


Attorney(s) appearing for the Case

Raymond E. Crittenden, pro se.

John F. Driscoll, for the respondent.


MEMORANDUM OPINION

POWELL, Special Trial Judge.

Respondent determined a deficiency of $10,802 and an addition to tax of $2,681.50 under section 6651(a)(1)1 in petitioner's 1995 Federal income tax. After concessions, the issue is whether petitioner is liable for the addition to tax under section 6651(a)(1) for failure to timely file a Federal income tax return. Petitioner resided in Tuscaloosa, Alabama, at the time the petition...

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