SULLIVAN v. COMMISSIONER

Docket No. 91719.

22 T.C.M. 1331 (1963)

T.C. Memo. 1963-264

Cornelius J. Sullivan and Lillian Sullivan v. Commissioner.

United States Tax Court.

Filed September 27, 1963.


Attorney(s) appearing for the Case

John M. Doukas, for the petitioners. Douglas D. Robertson, for the respondent.


Memorandum Findings of Fact and Opinion

PIERCE, Judge:

The respondent determined deficiencies in the income taxes of the petitioners, and additions to tax for late filing of declarations of estimated tax and for substantial underestimate of estimated tax, in amounts and for calendar years as follows:

                          Additions to Tax
                            I. R. C. 1939
                        Sec. 294      Sec. 294
Year    ...

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