BAILEY v. COMMISSIONER

Docket No. 4171-65.

29 T.C.M. 272 (1970)

T.C. Memo. 1970-64

Maggie Bailey v. Commissioner.

United States Tax Court.

Filed March 16, 1970.


Attorney(s) appearing for the Case

William R. Bagby, 1107 First Nat'l Bldg., Lexington, Ky., for the petitioner, Dennis M. Feeley, for the respondent.


Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined deficiencies in and additions to petitioner's income tax as follows:

  --------------------------------------------------------------------------------------------------------
                                                   Delinquency      Estimated     Negligence
                    Income Tax    Fraud Penalty      Penalty       Tax Penalty     Penalty...

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