DONOHUE v. COMMISSIONER

Docket No. 5664-63.

25 T.C.M. 788 (1966)

T.C. Memo. 1966-149

James J. Donohue v. Commissioner.

United States Tax Court.

Filed June 27, 1966.


Attorney(s) appearing for the Case

Andrew F. Slaby, for the petitioner. Robert M. Burns, for the respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The Commissioner has determined deficiencies in the petitioner's income tax and additions to tax for the years indicated as follows:

                               Addition       Addition
                                 to tax         to tax
                              Sec. 6651(a)   Sec. 6653(a)
  Year            Income tax  I. R. C. 1954  I. R. C. 1954

  1959 .........   $1,696...

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