Lamm v. Commissioner

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

Lamm v. Commissioner

Docket No. 6612-73.

United States Tax Court

T.C. Memo 1975-95; 1975 Tax Ct. Memo LEXIS 279; 34 T.C.M. (CCH) 473; T.C.M. (RIA) 750095;

April 7, 1975, Filed

James H. Ross, Jr., for the respondent.

RAUM

MEMORANDUM OPINION

RAUM, Judge: The Commissioner, pursuant to section 1441 (a) of the Internal Revenue Code of 1954, determined deficiencies in the following amounts against petitioner for the years 1965 through 1967 in respect of his failure to withhold tax at source on payments of income to a nonresident alien…