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HARBIN v. COMMISSIONER

Docket No. 93250.

40 T.C. 373 (1963)

HAROLD E. HARBIN AND GRACE HARBIN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 20, 1963

Attorney(s) appearing for the Case

J. B. Fisher and Edward W. Hiserman, for the petitioners.

John J. Larkin, for the respondent.

BRUCE, Judge:

Respondent determined a deficiency in the income tax of petitioners for the year 1957 in the amount of $23,409.11, and an addition to tax under section 6653(a) of the Internal Revenue Code of 1954 for negligence or intentional disregard of rules and regulations in the amount of $1,170.46.

Petitioners have conceded certain adjustments made by respondent for additional interest income and for depreciation...

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