Price v. Commissioner

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

Price v. Commissioner

Docket No. 4639-73

United States Tax Court

T.C. Memo 1975-7; 1975 Tax Ct. Memo LEXIS 364; 34 T.C.M. (CCH) 35; T.C.M. (RIA) 750007;

January 14, 1975, Filed

Williard A. Herbert, for the petitioner.

John D. Copeland, for the respondent.

TANNENWALD

MEMORANDUM OPINION

TANNENWALD, Judge: Respondent determined a deficiency of $1,184.53 and an addition to tax under section 6651(a)1 of $296.13 in petitioner's Federal income tax for 1968. The sole issue for our determination is whether petitioner's 1968 tax return…