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WILLIAMS v. COMMISSIONER

Docket No. 3880-62.

44 T.C. 673 (1965)

RUBY M. WILLIAMS AND CHARLES R. COY, ASSIGNEE OF RUBY M. WILLIAMS FOR THE BENEFIT OF CREDITORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 30, 1965.

Attorney(s) appearing for the Case

Michael J. Clare, for petitioner Ruby M. Williams.

James E. Thompson, for petitioner Charles R. Coy.

Ferd J. Lotz III, for the respondent.

OPINION

BRUCE, Judge:

This proceeding involves deficiencies in income tax for the calendar years 1960 and 1961 in the respective amounts of $29,955.75 and $14,203.44, and an addition to tax for 1960 under section 6651(a), I.R.C. 1954, in the amount of $7,488.94 for failure timely to file a return.

The taxpayer in this case is Ruby M. Williams, a resident of Richmond, Ky. She filed individual income tax returns for the calendar years 1960 and...

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