RIZZI v. COMMISSIONER

Memorandum Findings of Fact and Opinion

HARRON, Judge:

The respondent determined deficiencies in income tax for the years 1961-1963, inclusive, and 5 percent additions to the tax under section 6653(a) of the Code, as follows:

  Year                    Deficiencies    Sec. 6653(a)

  1961 .................    $ 78.55          $ 3.93
  1962 .................     270.40           13.52
  1963 .................     276.02           13.80

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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