CAPP v. COMMISSIONER

Docket No. 2105-66.

27 T.C.M. 280 (1968)

T.C. Memo. 1968-53

Charles E. Capp and Teresa M. Capp v. Commissioner.

United States Tax Court.

Filed March 29, 1968.


Attorney(s) appearing for the Case

Lawrence R. Bold, 1200 City Nat'l Bank Bldg., Kansas City, Mo., for the petitioners. Larry K. Hercules, for the respondent.


Memorandum Findings of Fact and Opinion

HOYT, Judge:

Respondent determined deficiencies in petitioners' income taxes for 1962 and 1963, and additions to tax under section 6653(b), I. R. C. 1954,1 as follows:

  Taxable                            Addition to
   Year                 Deficiency      Tax
   1962..............    $313.47       $156.73
   1963..............     764.80        382.40

Petitioners...

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