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POWELL v. COMMISSIONER

Docket No. 90726.

21 T.C.M. 1056 (1962)

T.C. Memo. 1962-195

J. Piner Powell v. Commissioner.

United States Tax Court.

Filed August 16, 1962.

Attorney(s) appearing for the Case

Code E. Edwards, Esq., for the petitioner. Harold D. Rogers, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined deficiencies in income tax and additions to tax under section 6653(a), Internal Revenue Code of 1954, for the years 1955 and 1956, as follows:

                                Addition to tax
  Year            Deficiency     Sec. 6653(a)

  1955.........    $1,314.73       $65.74
  1956.........     1,329.07        66.45

Respondent determined the deficiency for 1955 as follows...

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