WILLIAMS v. COMMISSIONER

Docket No. 87012.

22 T.C.M. 116 (1963)

T.C. Memo. 1963-30

Ann Williams, Petitioner v. Commissioner.

United States Tax Court.

Filed February 4, 1963.


Attorney(s) appearing for the Case

Andrew F. Slaby, Esq., for the petitioner. Melvin E. Pearl, Esq., and William J. Wise, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The respondent has determined deficiencies in the income tax of the petitioner and additions to tax for negligence for the indicated years as follows:

                                      Addition to tax
                                       Sec. 6653(a),
  Year                 Deficiency      I. R. C. 1954

  1957 .............      $220           $11.00
  1958 .............     ...

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