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PAPPAS v. COMMISSIONER

Docket No. 2344-63.

24 T.C.M. 366 (1965)

T.C. Memo. 1965-69

John N. Pappas and Grace Pappas v. Commissioner.

United States Tax Court.

Filed March 29, 1965.

Attorney(s) appearing for the Case

J. Arthur McNamara, 20 Broadway, Vahalla, N. Y., 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
                               Sec. 6653(a),
  Year          Income Tax   I. R. C. 1954

  1957 .........  $533.88        $26.69
  1958 .........   473.20         23.66
  1959 .........   343.77     ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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