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DELANEY v. COMMISSIONER

Docket No. 82918.

20 T.C.M. 1602 (1961)

T.C. Memo. 1961-310

Frank Delaney v. Commissioner.

United States Tax Court.

Filed November 13, 1961.

Attorney(s) appearing for the Case

Frank Delaney, Esq., pro se, 60 E. 42nd St., Tallahassee, Fla. John J. O'Toole, Esq., and Arthur S. O'Neill, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioner's income tax for the years 1954 and 1955 and additions to the tax under sections 6651(a) and 6653(a) of the Internal Revenue Code of 1954 as follows:

                               Additions to Tax
  Year       Deficiency   Sec. 6651(a)   Sec. 6653(a)

  1954 ....  $27,221.75    $6,805.44      $1,361.09
  1955 ....   36,975.44     1,848...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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