MELROSE v. COMMISSIONER

Docket No. 4474-62.

23 T.C.M. 582 (1964)

T.C. Memo. 1964-96

James and Marie Melrose v. Commissioner.

United States Tax Court.

Filed April 15, 1964.


Attorney(s) appearing for the Case

James Melrose, pro se, 491 Elliott Rd., Ft. Walton Beach, Fla. John B. Murray, Jr., and William T. Holloran for the respondent.


Memorandum Findings of Fact and Opinion

TRAIN, Judge:

Respondent determined deficiencies in petitioners' income taxes and additions to tax as follows:

                                    Additions to Tax
  Calendar                            Sec. 6653(a),
    Year            Deficiency        I.R.C. 1954
  1959..........     $ 36.18           $ 1.81
  1960..........      455.38           ...

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