- 4,00 kr
Ray C. Blackburn, petitioner, appeals in pro per from an adverse judgment of the United States Tax Court. In dispute is petitioner's tax liability for four years, 1967-70. He did not file a return for 1967 or 1970, or at least the IRS did not receive returns for those years. His returns for 1968 and 1969 were filed four and one-half and three and one-half years late. Petitioner blames these troubles on the poor financial health of the Security Sewage Equipment Company, his own personal poor health, and several floods at his office beginning in 1968.