DILLIN v. COMMISSIONER

Docket Nos. 5050-67, 5051-67.

56 T.C. 228 (1971)

WILLIAM N. DILLIN, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT PATREA L. DILLIN, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 6, 1971.


Attorney(s) appearing for the Case

David W. Richmond and Robert L. Moore II, for the petitioners.

Louis F. Nicharot, for the respondent.


STERRETT, Judge:

Respondent in his notices of jeopardy assessments determined deficiencies and additions to tax, under sections 6651(a) and 6653(a), I.R.C. 1954,2 as follows:

                                                         Deficiency     Addition

                                              | 1963    $280,266.06    $14,013.30
William N. Dillin, docket...

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