TAYLOR v. COMMISSIONER

Docket No. 2526-63.

24 T.C.M. 311 (1965)

T.C. Memo. 1965-57

Ashley Taylor v. Commissioner.

United States Tax Court.

Filed March 19, 1965.


Attorney(s) appearing for the Case

J. Arthur McNamara, 20 Broadway, Valhalla, N. Y., for the petitioner. Frederic S. Kramer, Kennard L. Mandell, Lee S. Kamp, Michael D. Weinberg, and Marie L. Garibaldi, for the respondent.


Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined deficiencies in petitioner's income tax and additions to tax as follows:

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

  1957 ...............   $339        $16.95
  1958 ...............    312         15.60
  1959 ...............    342         17.10

                    
                    
                    

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