ROBERT L. MOODY TRUST v. COMMISSIONER

Docket No. 2775-74.

65 T.C. 932 (1976)

ROBERT L. MOODY TRUST UTI 6/13/60, IRWIN M. HERZ, JR., TRUSTEE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 5, 1976.


Attorney(s) appearing for the Case

J. Michael Wylie, Paul W. Eggers, and Jack C. Spillman, for the petitioner.

John D. Copeland and Suzanne B. O'Neill, for the respondent.


FEATHERSTON, Judge:

Respondent determined the following deficiencies in petitioner's Federal income tax and an addition to tax under section 6651(a):1

    Year ended                                Addition to tax
    May 31Amount       (Sec. 6651(a))

     1970 -----------------      $18,560.10      $2,784.02
     1971 -----------------       24,867...

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