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HASSAN v. COMMISSIONER

Docket No. 2729-63.

24 T.C.M. 316 (1965)

T.C. Memo. 1965-59

Retvan Ali and Zalihe Hassan and Retvan Ali Hassan v. Commissioner.

United States Tax Court.

Filed March 22, 1965.

Attorney(s) appearing for the Case

J. Arthur McNamara, for the petitioners. Frederic S. Kramer, Kennard L. Mandell, Lee S. Kamp, Michael D. Weinberg, and Marie L. Garibaldi, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined deficiencies in income tax and additions to tax against petitioners1 as follows:

                                  Additions to Tax
                        Income     Sec. 6653(a),
  Year                    Tax      I. R. C. 1954

  1957 ..............    $531.38      $26.57
 ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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