Lowell v. Commissioner

Randolph E. Lowell v. Commissioner.

Lowell v. Commissioner

Docket No. 2137-66.

United States Tax Court

T.C. Memo 1967-70; 1967 Tax Ct. Memo LEXIS 187; 26 T.C.M. (CCH) 366; T.C.M. (RIA) 67070;

April 7, 1967

Randolph E. Lowell, pro se, 1163 S. Hoover St., Los Angeles, Calif. Harold W. Vestermark, for the respondent.

FORRESTER

Memorandum Opinion

FORRESTER, Judge: The respondent has determined a deficiency in petitioner's income tax for the year 1964 in the amount of $466.53 and an addition to the tax for that year under section 6653(a) in the amount of $23.33.

Randolph E. Lowell, hereinafter called…