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CINCOTTA v. COMMISSIONER

Docket No. 74223.

19 T.C.M. 222 (1960)

T.C. Memo. 1960-45

Anthony J. Cincotta and Terese M. Cincotta v. Commissioner.

United States Tax Court.

Filed March 22, 1960.

Attorney(s) appearing for the Case

William P. Christy, Jr., Esq., Syracuse-Kemper Building, Syracuse, N. Y., for the petitioners. John J. Madden, Esq., for the respondent.

Memorandum Opinion

BRUCE, Judge:

The respondent determined a deficiency in income tax of the petitioners for the taxable year 1954 in the amount of $12,993.38. The petitioners filed their petition in this Court alleging as follows: (a) The respondent erred in that he failed to determine a tax deficiency within the meaning and intent of sections 6211 and 6212 of the Internal Revenue Code of 1954; (b) The respondent...

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