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WOODHAM v. COMMISSIONER

Docket No. 4573-73.

35 T.C.M. 805 (1976)

T.C. Memo. 1976-184

Est. of Woodrow W. Woodham, Deceased, Claudia J. Woodham, Executrix and Claudia J. Woodham v. Commissioner.

United States Tax Court.

Filed June 9, 1976.

Attorney(s) appearing for the Case

Claudia J. Woodham, pro se, 405 Park Ave., Opp, Ala. Thomas R. Thomas, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in the Federal income tax of Woodrow W. Woodham and Claudia J. Woodham for the calendar year 1966 in the amount of $5,746.21 and an addition to tax under section 6653(a)(1), I.R.C. 1954,1 in the amount of $287.31.

The issues for decision are (1) whether the statute of limitations barred the assessment and collection of the deficiency...

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