CONLIN v. COMMISSIONER

Docket No. 89105.

25 T.C.M. 1141 (1966)

T.C. Memo. 1966-223

Stella Hackney, alias Stella Conlin v. Commissioner.

United States Tax Court.

Filed October 11, 1966.


Attorney(s) appearing for the Case

Mary Jane Jordon, for the petitioner. Bernard J. Boyle, for the respondent.


Memorandum Opinion

RAUM, Judge:

The Commissioner determined a deficiency in income tax for 1957 against petitioner and her husband in the amount of $29,216.84 plus additions to tax in the amount of $14,608.42 for fraud (section 6653(b)) and in the amount of $301.98 for underpayment of estimated tax (section 6654). A joint petition for redetermination was filed with this Court purportedly on behalf of both spouses, but was dismissed as to the husband for...

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