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RISEBERG v. COMMISSIONER

Docket Nos. 4416-67, 4463-67.

27 T.C.M. 1451 (1968)

T.C. Memo. 1968-271

Robert Riseberg v. Commissioner. Richard A. and Suzanne M. Champagne v. Commissioner.

United States Tax Court.

Filed November 26, 1968.

Attorney(s) appearing for the Case

Lawrence C. Zaleman, 84 State, Boston, Mass., for the petitioner in Dkt. #4416-67. Richard A. Champagne, pro se, in Dkt. #4463-67. David L. Miller, for the respondent.

Memorandum Findings of Fact and Opinion

RAUM, Judge:

The Commissioner determined the following deficiencies in income tax for 1963:

                                               Addition
                                               to
                                               Tax Sec.
                                               6653(a),
  Docket                                       I. R. C.
   No.        Petitioner         Deficiency...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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