HARPER v. COMMISSIONER

Docket No. 4588-67.

54 T.C. 1121 (1970)

JOHN HARPER AND CONSTANCE HARPER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 26, 1970.


Attorney(s) appearing for the Case

Isidore R. Tucker, for the petitioners.

William F. Chapman, for the respondent.


DAWSON, Judge:

Respondent determined the following Federal income tax deficiencies and additions to tax against the petitioners:

                                                         Additions to tax,
                                                      Sec. 6653(b),
          Year                                Deficiency    I.R.C. 1954

1957 -----------------------------------   $14,112.79    $7,056.40...

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