ELCO CONSTRUCTION COMPANY v. COMMISSIONER

Docket Nos. 91030, 91031.

24 T.C.M. 1406 (1965)

T.C. Memo. 1965-259

Elco Construction Company v. Commissioner. Samuel Cinman v. Commissioner.

United States Tax Court.

Filed September 30, 1965.


Attorney(s) appearing for the Case

Abraham Teitelbaum, for the petitioners. Helen A. Viney, and Donald W. Geerhart, for the respondent.


Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

In statutory notices of deficiencies mailed to the petitioners on November 9, 1960, the Commissioner determined additions to the income tax due from the petitioners as follows:

                                                  -----Additions to Tax-----
                                                  Sec. 6651(a)   Sec. 6653(a)1
                       ...

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