MOST v. COMMISSIONER

Docket No. 3905-70.

31 T.C.M. 1062 (1972)

T.C. Memo. 1972-216

Louis Most and Rose W. Most v. Commissioner.

United States Tax Court.

Filed October 16, 1972.


Attorney(s) appearing for the Case

Louis Most, pro se, P.O. Box 3036, Beverly Hills, Calif. Robert E. Casey, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined the following Federal income tax deficiencies and addition to tax against the petitioners:

                                       Addition to Tax
  Taxable year            Deficiency     Sec. 6653(a)1

      1963 ............    $4,768.37          $238.42
      1966 ............       863.97           ......
      1967 ............ ...

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