HISACRES NEW THOUGHT CENTER v. COMMISSIONER

Docket Nos. 93618-93620.

22 T.C.M. 642 (1963)

T.C. Memo. 1963-132

Hisacres New Thought Center, et al. v. Commissioner.

United States Tax Court.

Filed May 15, 1963.


Attorney(s) appearing for the Case

Samuel C. Klein, 711 14th St., N. W., Washington, D. C., for the petitioners. George K. Dunham, for the respondent.


Memorandum Opinion

PIERCE, Judge:

This proceeding involves deficiencies in income tax and additions to tax, determined by the respondent, as follows:

                             Hisacres New Thought Center

              Calendar                               Addition to tax (1954 Code)
  Docket No.    year              Deficiency   Sec. 6651(a)   Sec. 6653(a)    Sec. 6654

    93619       1955 ...........  $  194.95       ......      ...

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