WEBB v. COMMISSIONER

Docket No. 1530-63.

25 T.C.M. 454 (1966)

T.C. Memo. 1966-81

Bolen Webb and Cornelia Webb v. Commissioner.

United States Tax Court.

Filed April 20, 1966.


Attorney(s) appearing for the Case

Jack Gray Johnson and Robert L. Blumenthal, 1700 Mercantile Bank Bldg., Dallas, Tex., for the petitioners. James F. Hart, for the respondent.


Memorandum Findings of Fact and Opinion

HOYT, Judge:

Respondent determined deficiencies in income tax and additions to tax for fraud under section 6653(b), Internal Revenue Code of 1954, as follows:

                                    Additions to Tax
  Year                 Deficiency    Section 6653(b)

  1958.............    $ 9,413.74    $4,706.87
  1959.............     10,101.14     5,050.57
  1960.............     10,561.46     5,280...

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