ESTATE OF CRADDOCK v. COMMISSIONER

Docket No. 1794-66.

27 T.C.M. 805 (1968)

T.C. Memo. 1968-164

Estate of Edward Henry Craddock, deceased (a/k/a Edward A. Craddock) and Florence E. Craddock, Executrix and Florence E. Craddock, surviving wife v. Commissioner.

United States Tax Court.

Filed July 30, 1968.


Attorney(s) appearing for the Case

David M. Scheffer, One Federal St., Boston, Mass., for the petitioners. Rufus E. Stetson, for the respondent.


Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined deficiencies for the taxable periods 1958 through 1962, in the following amounts:

                                Addition to tax
  Year             Deficiency    Sec. 6653(b)

  1968............ $ 3,428.57    $ 1,714.29
  1959............   6,817.56      3,408.78
  1960............   4,736.74      2,368.37
  1961............   3,708.61      1,854.31
...

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