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OCCHIPINTI v. COMMISSIONER

Docket No. 5760-65.

28 T.C.M. 978 (1969)

T.C. Memo. 1969-191

Rosario Occhipinti and Julia Occhipinti v. Commissioner.

United States Tax Court.

Filed September 23, 1969.

Attorney(s) appearing for the Case

deQuincy V. Sutton, Greater Miss. Life Bldg., Meridian, Miss., for petitioners. William O. Lynch and Harold Friedman, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined deficiencies in petitioners' income tax and additions to tax for 1957 through 1962 as follows:


                              Additions
 Taxable                       to Tax,
  Year      Deficiencies    Sec. 6653(a)2     Total

  1957....  $ 3,374.41       $  168.72      $ 3,543.13
  1958...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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