Lamm v. Commissioner

A. UNO LAMM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Lamm v. Commissioner

Docket No. 4280-74.

United States Tax Court

T.C. Memo 1977-336; 1977 Tax Ct. Memo LEXIS 103; 36 T.C.M. (CCH) 1345; T.C.M. (RIA) 770336;

September 27, 1977, Filed

Joyce E. Britt, for the respondent.

TIETJENS

MEMORANDUM OPINION

TIETJENS, Judge: Respondent determined the following deficiencies in petitioner's Federal income taxes:

Deficiency

Additions to the Tax

Section

Section

Section

Tax Year Ended

Tax

6651(a)(1)

6653(a)

6656(a)

December 31, 1968

$388.50

$97.13

$19.43

$19.43

December 31, 1969

388.50

97.13

19.43

19.43

December 31,…