ESTATE OF CONNELLY v. COMMISSIONER

Docket No. 7780-72.

34 T.C.M. 1429 (1975)

T.C. Memo. 1975-328

Estate of Mary B. Connelly, Deceased, Wilbur Thomas Connelly, Administrator v. Commissioner.

United States Tax Court.

Filed November 6, 1975.


Attorney(s) appearing for the Case

Wilbur Thomas Connelly, pro se, 1048 Londonderry, Houston, Tex. Johnny B. Mostiler and Daniel A. Taylor, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined the following deficiencies in the petitioner's Federal income taxes:

                          Addition to tax
                           Sec. 6651(a),
Year          Deficiency    I.R.C. 1954

1969 ........ $1,683.00        ....
1970 ........     32.00       $8.00

We must decide whether, when Mrs. Connelly apparently acquired and disposed of certain...

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