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SAUER v. COMMISSIONER

Docket No. 3120-63.

24 T.C.M. 1197 (1965)

T.C. Memo. 1965-236

Carl Sauer and Alice Sauer a.k.a. Carl Saunders and Alice Saunders v. Commissioner.

United States Tax Court.

Filed August 30, 1965.

Attorney(s) appearing for the Case

Joseph M. Carrabotta, for the petitioners. Nelson E. Shafer, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in petitioners' income tax for 1956 and an addition thereto under section 6653(b), I. R. C. 1954,1 in the respective amounts of $21,105.28 and $10,552.64.

The issues for decision are:

(1) Whether Carl Sauer, also known as Carl Saunders, who will hereafter be referred to as petitioner, realized unreported income in 1956 in...

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