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GIGANTE v. COMMISSIONER

Docket No. 3003-64.

24 T.C.M. 1624 (1965)

T.C. Memo. 1965-292

Elena Gigante v. Commissioner.

United States Tax Court.

Filed November 4, 1965.

Attorney(s) appearing for the Case

Philip Shurman, for the petitioner. Kennard I. Mandell, for the respondent.

Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

Respondent determined a deficiency in petitioner's 1960 income tax in the amount $3,498.63 and an addition to the tax under section 6653(a) of the Internal Revenue Code of 19541 (5 percent negligence penalty) in the sum of $174.93. By an amendment to answer, respondent claimed an increased deficiency for the year 1960 in...

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