Snyder v. Commissioner

KENNETH M. SNYDER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Snyder v. Commissioner

Docket No. 11667-81.

United States Tax Court

T.C. Memo 1983-626; 1983 Tax Ct. Memo LEXIS 163; 47 T.C.M. (CCH) 12; T.C.M. (RIA) 83626;

October 11, 1983.

Kenneth M. Snyder, pro se.

Ivan A. Gomez, for the respondent.

RAUM

MEMORANDUM FINDINGS OF FACT AND OPINION

RAUM, Judge: The Commissioner determined a $5,149.42 deficiency in petitioner's income tax, as well as a $257.47 addition to tax under section 6653(a), I.R.C. 1954, for 1977. The issues for decision are whether wages received by petitioner are…