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ODDO v. COMMISSIONER

Docket No. 64319.

19 T.C.M. 37 (1960)

T.C. Memo. 1960-9

Anthony Oddo v. Commissioner.

United States Tax Court.

Filed January 29, 1960.

Attorney(s) appearing for the Case

Dermot R. Long, Esq., for the petitioner. Thomas F. Greaves, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined the following deficiencies in income tax, and additions to tax for failure to file declarations of estimated tax and for underestimation of estimated tax:

                              Additions to Tax,
                                I. R. C. 1939
                             Sec. 294     Sec. 294
    Year        Deficiency    (d)(1)       (d)(2)

    1947.....   $25,622.51    $2,409...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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