DESROSIERS v. COMMISSIONER

Docket Nos. 82007-82011.

21 T.C.M. 264 (1962)

T.C. Memo. 1962-47

Raymond C. Desrosiers, et al. v. Commissioner.

United States Tax Court.

Filed March 7, 1962.


Attorney(s) appearing for the Case

Robert H. C. Kay, Esq., Charleston National Bank Bldg., Charleston, W. Va., for the petitioners. Mark H. Berliant, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined the following deficiencies in tax and additions to tax for the calendar years 1956 and 1957:

                          Deficiencies    Additions
  Docket                    Income         To Tax
   No.     Year              Tax          Sec. 6654

  82007    1956 .......... $5,398.72       .......
       ...

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