MAHER v. COMMISSIONER

Docket No. 2091-63.

23 T.C.M. 1016 (1964)

T.C. Memo. 1964-173

Joan R. Maher v. Commissioner.

United States Tax Court.

Filed June 22, 1964.


Attorney(s) appearing for the Case

Robert P. McDonald, for the petitioner. Roger Rhodes, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined deficiencies and additions to the income tax of petitioner as follows:

                              Additions to Tax,
                                I. R. C. 1954,
                               Sec.      Sec.
     Year       Deficiency    6651(a)   6653(a)

  1956......    $ 340.68      $ 85.17    $17.03
  1957......    1,147.93       286.98     57.40
  1958...

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