Tom Moulton v. Commissioner of Internal Revenue

This three-judge panel has determined unanimously that oral argument would not be of material assistance in the determination of this appeal. See Fed.R.App.P. 34(a); Tenth Circuit R. 10(e). The cause is therefore ordered submitted without oral argument.

This is an appeal from an order of the United States Tax Court sustaining the Commissioner of Internal Revenue’s deficiency and additional tax assessments in the petitioner’s federal income taxes for the years 1975-1979.

Upon being notified by the Commissioner that a deficiency existed, petitioner sought a redetermination in the United States…