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THOMAS v. COMMISSIONER

Docket No. 5971-70.

32 T.C.M. 470 (1973)

T.C. Memo. 1973-105

Elliot E. Thomas v. Commissioner.

United States Tax Court.

Filed May 7, 1973.

Attorney(s) appearing for the Case

Elliot E. Thomas, pro se, 6331 S.W. 34th St., Miramar, Fla. Frank C. Hider, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The respondent determined a deficiency of $1,532.01 in the petitioner's 1965 Federal income tax, and an addition to tax under section 6653(a) of the Internal Revenue Code of 19541 in the amount of $76.60. The issues for decision are: (1) Whether the petitioner has explained the source of $8,878.28 of bank deposits which he made in 1965, and (2) whether he is liable for an...

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