ROBINO v. COMMISSIONER

Docket No. 1497-67.

28 T.C.M. 1359 (1969)

T.C. Memo. 1969-269

Anthony P. Robino and Edna S. Robino v. Commissioner.

United States Tax Court.

Filed December 11, 1969.


Attorney(s) appearing for the Case

Herbert W. Christenberry, Jr., Nat'l Bk. Commerce Bldg., New Orleans, La., for the petitioners. Robert S. Leigh, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined deficiencies in petitioners' income tax and additions to tax as follows:

                                    Additions
                                   to Tax, Sec.
  Year           Deficiency   6653(b), I. R. C. 1954

  1960 ........  $17,373.53        $ 8,686.77
  1961 ........   23,673.23         11,836.62
  1962 ........    5,947.64          2,973.82...

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