BOYD v. COMMISSIONER

Docket No. 3951-66.

29 T.C.M. 828 (1970)

T.C. Memo. 1970-183

Jewel E. Boyd and Lela L. Boyd v. Commissioner.

United States Tax Court.

Filed June 30, 1970.


Attorney(s) appearing for the Case

Brooks L. Harman, American Bank of Commerce Bldg., Odessa, Tex., for the petitioners. Harold L. Cook and Norman Pickett, for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined deficiencies in petitioners' income tax and additions thereto under section 6653 (b)1 as follows:

  Taxable                     Additions to the Tax
   Year         Deficiencies     Sec. 6653(b)

  1957 ........  $1,949.92      $  974.96
  1958 ........   2,700.04       1,381.37
...

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