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ADAMS v. COMMISSIONER

Docket No. 3103-67.

29 T.C.M. 476 (1970)

T.C. Memo. 1970-104

Edward B. Adams v. Commissioner.

United States Tax Court.

Filed May 6, 1970.

Attorney(s) appearing for the Case

George Constable, Norton Bldg., Seattle, Wash., for the petitioner. Stephen E. Silver, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined a deficiency in petitioner's Federal income tax for the year 1960 in the amount of $3,725.36. Petitioner has also been assessed with a penalty in the amount of $208.28 under section 6653(a) of the Internal Revenue Code of 1954.1

The only issues for decision are: (1) whether petitioner misappropriated funds belonging to his deceased mother...

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