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AXELROAD v. COMMISSIONER

Docket No. 87565.

21 T.C.M. 626 (1962)

T.C. Memo. 1962-118

Daniel H. Axelroad and Jeanne S. Axelroad v. Commissioner.

United States Tax Court.

Filed May 18, 1962.

Attorney(s) appearing for the Case

S. Jarvin Levison, Esq., 1116-24 First National Bank Bldg., Atlanta, Ga., for the petitioners. George W. Calvert, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined deficiencies in income tax and additions to tax as follows:

                                     Additions to Tax
  Year                Income Tax    (Section 6653(a))1

  1956 ..........    $59,644.99           $2,982.25
  1957 ..........     19,645.43              982.27
  1958 ..........     10,372.65              518.63
...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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