SECKEL v. COMMISSIONER

Docket No. 7270-71.

33 T.C.M. 734 (1974)

T.C. Memo. 1974-170

Marie Seckel v. Commissioner.

United States Tax Court.

Filed June 25, 1974.


Attorney(s) appearing for the Case

Charles M. Giovanetti, 306 Mendocino Ave., Santa Rosa, Calif., for the petitioner. James H. Ross, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined deficiencies and additions thereto in petitioner's income tax as follows:

                                Additions under
  Year            Deficiency    Section 6651(a)1

  1967 ............ $410          $102.50
  1968 ............  450           112.50

At issue is whether petitioner has proved her right to deductions claimed...

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