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SEAMAN v. COMMISSIONER

Docket Nos. 4057-63 and 3689-64.

24 T.C.M. 78 (1965)

T.C. Memo. 1965-19

John A. Seaman and Marie M. Seaman v. Commissioner.

United States Tax Court.

Filed February 5, 1965.

Attorney(s) appearing for the Case

Lee M. Galloway, 2407 J St., Sacramento, Calif., for the petitioners. Martin A. Schainbaum, for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined the following deficiencies in income tax and additions to tax against the petitioners:

                               1954 Code
                            Additions to Tax
                             Under     Under
                              Sec.      Sec.
  Year         Deficiency   6651(a)   6653(a)

  1959 ......  $1,161.47    $17.26    $ 94.10...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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