BROWN v. COMMISSIONER

Docket Nos. 3387-65, 1971-66, 2209-66.

27 T.C.M. 127 (1968)

T.C. Memo. 1968-29

M. Hunter Brown v. Commissioner.

United States Tax Court.

Filed February 19, 1968.


Attorney(s) appearing for the Case

M. Hunter Brown, pro se, 101 Ocean Ave., Santa Monica, Calif. Erwin L. Stuller and Michael Pargament, for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined the following income tax deficiencies and additions to tax against the petitioner:

                                   Additions to Tax
                                   Sec.             Sec.
     Year           Deficiency     6653(b)1       6654(a)

  1959 ..........   $12,851.35 ...

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