Powell v. Commissioner

Odell R. and Margaret Powell v. Commissioner.

Powell v. Commissioner

Docket No. 6992-70 SC.

United States Tax Court

T.C. Memo 1972-210; 1972 Tax Ct. Memo LEXIS 45; 31 T.C.M. (CCH) 1039; T.C.M. (RIA) 72210;

October 2, 1972

Odell R. Powell, pro se, 4003 S. Westshore Blvd., Tampa, Fla.Robert J. Shilliday, Jr., for the respondent.

WITHEY

Memorandum Opinion

WITHEY, Judge: Respondent determined a deficiency in petitioners' joint Federal income tax return for the taxable year 1968 in the amount of $628.47 and an addition to tax in the amount of $31.42 under section 6653(a) of the Internal Revenue Code of…