DIMITRAKOPOULOS v. COMMISSIONER

Docket No. 2726-63.

24 T.C.M. 359 (1965)

T.C. Memo. 1965-66

Tom Dilos a/k/a Tom Dimitrakopoulos v. Commissioner.

United States Tax Court.

Filed March 26, 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
                              Sec. 6653(a)
    Year          Income Tax  I. R. C. 1954
    1957 .........  $273.72     $13.69
    1958 .........   459.00      22.95
    1959 .........   705.79      35.29...

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