SINKO v. COMMISSIONER

Docket No. 4150-64.

26 T.C.M. 232 (1967)

T.C. Memo. 1967-45

John J. Sinko v. Commissioner.

United States Tax Court.

Filed March 9, 1967.


Attorney(s) appearing for the Case

Clinton B. Corry, for the petitioner. Hobart Richey, for the respondent.


Memorandum Findings of Fact and Opinion

Respondent determined deficiencies and additions to tax in petitioner's income tax liability for the years 1959, 1960, and 1961 in the following amounts:

                                Additions to Tax
                                  Sec. 6653(b),
  Year              Deficiency    1954 I. R. C.

  1959 ...........  $6,489.87       $3,244.94
  1960 ...........   1,517.14          758.57
  1961 ...........

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