TUGEL v. COMMISSIONER

Docket No. 84500.

20 T.C.M. 693 (1961)

T.C. Memo. 1961-137

Max W. Tugel v. Commissioner.

United States Tax Court.

Filed May 17, 1961.


Attorney(s) appearing for the Case

Howard F. Rhea, Esq., for the petitioner. William T. Ivey, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

Deficiencies in petitioner's income tax for the calendar years 1954, 1955, 1956, 1957, and 1958 have been determined by the respondent in the respective amounts of $214.06, $219.99, $301.75, $395.05, and $396.61. Additions to tax under section 6651(a) of the Internal Revenue Code of 1954, for late filing of petitioner's returns, for the years 1954, 1955, and 1956 have been determined by the respondent...

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