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HASELTINE v. COMMISSIONER

Docket No. 8015-72.

35 T.C.M. 1242 (1976)

T.C. Memo. 1976-278

Estate of Ernest D. Haseltine, Deceased, Elizabeth N. Haseltine, Administratrix v. Commissioner.

United States Tax Court.

Filed September 1, 1976.

Attorney(s) appearing for the Case

H.J. Kaplan, for the petitioner, Suite 1203, Community Bank Bldg., 111 West St. John St., San Jose, Calif. John Lahart, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined the following deficiencies in petitioner's income taxes, plus additions to the tax under sections 6651(a)1 and 6653(a), for the years in issue:

                      Addition       Addition
                       to tax         to tax
                      pursuant       pursuant
Year    Deficiency  to § 6651(a)   to § 6653(a)...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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