OGIER v. COMMISSIONER

Docket No. 2548-64.

26 T.C.M. 448 (1967)

T.C. Memo. 1967-93

Benson S. Ogier v. Commissioner.

United States Tax Court.

Filed April 28, 1967.


Attorney(s) appearing for the Case

Benson S. Ogier, pro se, 44 E. Broad St., Columbus, Ohio. Gerald W. Fuller, for the respondent.


Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined deficiencies in the 1957 and 1958 Federal income tax of petitioner along with additions to tax under section 6653(b)1 and overassessments of additions to tax under section 6651 as follows:

       Deficiency                Overassessment

                             Additions   Additions
                              to Tax      to...

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