Haley v. Commissioner

RICHARD K. HALEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Haley v. Commissioner

Docket No. 508-76.

United States Tax Court

T.C. Memo 1977-348; 1977 Tax Ct. Memo LEXIS 96; 36 T.C.M. (CCH) 1397; T.C.M. (RIA) 770348;

September 29, 1977, Filed

John J. Raymond, for the petitioner.

Andrew M. Winkler, for the respondent.

FAY

MEMORANDUM FINDINGS OF FACT AND OPINION

FAY, Judge: Respondent determined additions to petitioner's Federal income tax for 1969 as follows:

Sec. 6651(a) 1

Sec. 6653(a)

$8,612.63

$1,772.53

The issues for decision are: (1) whether petitioner failed to timely file his 1969…