EMERSON v. COMMISSIONER

Docket No. 4126-63.

24 T.C.M. 967 (1965)

T.C. Memo. 1965-185

Newell W. Emerson and Collette M. Emerson v. Commissioner.

United States Tax Court.

Filed June 30, 1965.


Attorney(s) appearing for the Case

Charles J. McDonough, 930 Walbridge Bldg., Buffalo, N. Y. for the petitioners. Edward H. Hance, for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

The respondent determined deficiencies in income tax for the taxable years 1959, 1960, and 1961, and additions to the tax for negligence under section 6653(a), 1954 Code, as follows:

  Year                 Deficiencies  Sec. 6653(a)

  1959 ..............    $1,278.45     $ 63.92
  1960 ..............     6,426.78      321.34
  1961 ..............     2,249.91      112.50

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