RUBIN v. COMMISSIONER

Docket No. 92615.

22 T.C.M. 1677 (1963)

T.C. Memo. 1963-319

William Rubin v. Commissioner.

United States Tax Court.

Filed December 3, 1963.


Attorney(s) appearing for the Case

William Rubin, pro se, 253 W. 73rd St., New York, N. Y., Frederic S. Kramer, for the respondent.


Memorandum Findings of Fact and Opinion

ARUNDELL, Judge:

This case involves the redetermination of deficiencies in income tax and additions to the tax asserted against the petitioner as follows:

                   Income         Sec. 6653(a),
              Tax Deficiencies    I. R. C. 1954
  Year                           Additions to Tax

  1957.......     $754.62             $37.73
  1958.......      552.00              27.60
  1959....

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