EBY v. COMMISSIONER

Docket No. 93355.

22 T.C.M. 1034 (1963)

T.C. Memo. 1963-207

Edgar Eby and Marian H. Eby v. Commissioner

United States Tax Court.

Filed August 2, 1963.


Attorney(s) appearing for the Case

Arthur L. Berger, P. O. Box 432, Harrisburg, Pa., for the petitioners. Richard A. Francis, for the respondent.


Memorandum Findings of Fact and Opinion

HOYT, Judge:

The respondent determined deficiencies in petitioners' income taxes and additions to tax in the amounts and for the calendar years, as follows:

                   Income Tax  Addition to Tax
  Year             Deficiency   [Sec. 6653(b)]

  1954..........    $1,042.02     $  521.01
  1955..........       828.76        414.38
  1956..........       944.85        472.42
  1957............

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