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LUCAS v. COMMISSIONER

Docket No. 195-99.

79 T.C.M. 1353 (2000)

T.C. Memo. 2000-14

Philip E. Lucas v. Commissioner.

United States Tax Court.

Filed January 13, 2000.

Attorney(s) appearing for the Case

Philip E. Lucas, pro se. Diane L. Worland, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

ARMEN, Special Trial Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1995 in the amount of $3,333, as well as an addition to tax under section 6651(a)(1) for failure to file a timely return in the amount of $833.1 After a concession by respondent,2 the issues for decision are as follows:

(1) Whether petitioner...

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