R.L. Goodmon v. Commissioner of Internal Revenue

This is a so-called “tax protest” case on appeal from the Tax Court concerning the 1979 tax liability of appellant R.L. Good-mon. Goodmon appeals the Tax Court’s judgment in favor of the Commissioner. The Tax Court held that: (1) Goodmon’s wages and the monies he received as rent were “income” under the Internal Revenue Code; (2) the deficiency assessed by the Commissioner was substantially correct; 1 and (3) Goodmon was liable for a fifty percent fraud penalty under 26 U.S.C.A. § 6653(b). The Tax Court determined that Goodmon owed a deficiency of $9,101.01 and a fraud penalty of $4,550.51.…