RETHORST v. COMMISSIONER

Docket Nos. 1875-68 and 1876-68.

31 T.C.M. 1101 (1972)

T.C. Memo. 1972-222

Scott C. Rethorst v. Commissioner. Vehicle Research Corporation v. Commissioner.

United States Tax Court.

Filed October 26, 1972.


Attorney(s) appearing for the Case

Earl C. Crouter, for the petitioners. Lloyd Nearing, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in the Federal income taxes and additions to the taxes of petitioner Scott C. Rethorst for the years and in the amounts as follows:

                                Addition to tax
                               under Sec. 6653(a)
  Year             Deficiency    I. R. C. 1954

  1961 .........    $5,716.50      $285.83
  1962 .........     9,736.60 ...

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