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COUSSEMENT v. COMMISSIONER

Docket No. 1420-63.

25 T.C.M. 930 (1966)

T.C. Memo. 1966-179

Hilaire P. Coussement v. Commissioner.

United States Tax Court.

Filed August 1, 1966.

Attorney(s) appearing for the Case

Hilaire P. Coussement, pro se, 20651 Frazho Rd., St. Clair Shores, Mich. Charles H. Powers, for the respondent.

Memorandum Opinion

MULRONEY, Judge:

Respondent determined deficiencies in petitioner's income tax for the years 1959, 1960 and 1961 in the amounts of $2,083.93, $3,338.85 and $3,021.79, respectively. Respondent also determined petitioner was liable for an addition to tax under section 6654(a), Internal Revenue Code of 1954 in the amount of $22.17 for the taxable year 1959.

While the determinations of deficiencies and the petition indicate there are...

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