SOLENSKY v. COMMISSIONER

Docket No. 519-62.

24 T.C.M. 947 (1965)

T.C. Memo. 1965-179

Frank T. Solensky and Joan A. Solensky v. Commissioner.

United States Tax Court.

Filed June 29, 1965.


Attorney(s) appearing for the Case

Frank T. Solensky, pro se, 65 Westview Dr., Bergenfield, N. J., Arnold Y. Kapiloff, for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner determined for the years 1957, 1958, and 1959, income tax deficiencies and additions to the taxes under section 6653(a), 1954 Code, in the following amounts:

  Year    Deficiencies    Sec. 6653(a)

  1957....................    $465.40    $23.27
  1958....................     461.51    23.08
  1959....

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