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LOCKWOOD v. COMMISSIONER

Docket No. 9712-80.

41 T.C.M. 1511 (1981)

T.C. Memo. 1981-243

James E. Lockwood v. Commissioner.

United States Tax Court.

Filed May 19, 1981.

Attorney(s) appearing for the Case

James E. Lockwood, pro se, San Jose, Calif. Michael N. Gendelman, for the respondent.

Memorandum Opinion

HALL, Judge:

This case is before the Court on respondent's motion to dismiss filed pursuant to Rule 104(c)(3), Tax Court Rules of Practice and Procedure.1

Respondent determined a $4,162.97 deficiency in petitioner's 1975 income tax, plus a $1,040.74 addition to the tax under section 6651(a)(1)2 for failure to file a tax return and a $208.15 addition to the tax under section...

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