TROTTE v. COMMISSIONER

Docket No. 5445-63.

25 T.C.M. 656 (1966)

T.C. Memo. 1966-129

Carl Trotte v. Commissioner.

United States Tax Court.

Filed June 16, 1966.


Attorney(s) appearing for the Case

Joseph Pearle, 211 Laurelton Blvd., Long Beach, N. Y., and Robert G. Burke, for the petitioner. Charles M. Greenspan, for the respondent.


Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined deficiencies in the Federal income tax of petitioner and additions to tax for the years 1955 and 1956 in the following amounts:

                                Addition to Tax
  Year             Income Tax    Sec. 6653(b)1

  1955 .........   $10,459.58    $5,729.79
  1956 .........     7,442.83     3,721.42

Petitioner...

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