Price v. Commissioner

E. RAY PRICE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Price v. Commissioner

Docket Nos. 1447-80, 1569-80.

United States Tax Court

T.C. Memo 1981-693; 1981 Tax Ct. Memo LEXIS 47; 43 T.C.M. (CCH) 18; T.C.M. (RIA) 81693;

December 7, 1981.

E. Ray Price, pro se.

Michael L. Boman and James T. Million, for the respondent.

FORRESTER

MEMORANDUM FINDINGS OF FACT AND OPINION

FORRESTER, Judge: In these consolidated cases respondent has determined deficiencies in petitioner's Federal income taxes as follows:

Additions to tax

Year

Deficiency

(sec. 6651(a)) 1

1970

$ 12,544.00

1971

22,929.00

1972

2,237.00

1973

1…