Miller v. Commissioner

RONALD L. MILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Miller v. Commissioner

Docket No. 3750-71.

United States Tax Court

T.C. Memo 1981-249; 1981 Tax Ct. Memo LEXIS 493; 41 T.C.M. (CCH) 1548; T.C.M. (RIA) 81249;

May 21, 1981.

Ronald L. Miller, pro se.

Edgar Gonzalo Rios, for the respondent.

RAUM

MEMORANDUM OPINION

RAUM, Judge: The Commissioner determined the following deficiencies and additions to tax in respect of petitioner's 1967, 1968 and 1969 income taxes:

Additions to Tax,

Sec. 6653(a),

Year

Deficiency

I.R.C. 1954

1967

$ 155,712.08

$ 7,785.60

1968

1,622.29

81.11

1969

2,061.26

103.06

The…