Crisman v. Commissioner

ERVIN A. CRISMAN, JR., and EVELYN A. CRISMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Crisman v. Commissioner

Docket No. 5632-78.

United States Tax Court

T.C. Memo 1980-361; 1980 Tax Ct. Memo LEXIS 228; 40 T.C.M. (CCH) 1159; T.C.M. (RIA) 80361;

September 8, 1980, Filed

Ervin A. Crisman, Jr., and Evelyn A. Crisman, pro se.

Thomas G. Potts, for the respondent.

HALL

MEMORANDUM FINDINGS OF FACT AND OPINION

HALL, Judge: Respondent determined deficiencies in petitioners' 1976 income tax, plus additions to the tax under section 6651(a)(1) 1 for failure to file tax returns, under section…