DEUTSCHMANN v. COMMISSIONER

Docket No. 1272-65.

25 T.C.M. 1188 (1966)

T.C. Memo. 1966-229

Tobe C. and Julie Deutschmann v. Commissioner.

United States Tax Court.

Filed October 19, 1966.


Attorney(s) appearing for the Case

Daniel D. Levenson, for the petitioners. James E. Markham, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined the following income tax deficiencies and additions to tax:

                                     Addition to Tax
  Year                   Deficiency   (Sec. 6651(a))

  1957 ................  $   250.75      ........
  1958 ................      620.33      ........
  1959 ................   33,725.22     $7,584.09
  1960 ................   13,042.48      2,608...

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