HOLMES v. COMMISSIONER

Docket No. 87767.

22 T.C.M. 214 (1963)

T.C. Memo. 1963-55

Ralph K. Holmes v. Commissioner.

United States Tax Court.

Filed February 25, 1963.


Attorney(s) appearing for the Case

Gabriel T. Pap. Esq., 51 E. 67th St., New York, N. Y., for the petitioner. Edward H. Hance, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent has determined deficiencies in income tax for the calendar years 1956, 1957, and 1958 in the respective amounts of $1,507.64, $1,807.18, and $1,593.91. Petitioner has conceded certain adjustments. The remaining questions are (1) whether petitioner has been properly notified of respondent's determination of the deficiencies and, if so, (2) whether respondent properly disallowed, for failure...

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