HELIAS v. COMMISSIONER

Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner determined income tax deficiencies and 5 percent additions for negligence to the taxes under section 6653(a), 1954 Code, for the calendar years 1957, 1958, and 1959, as follows:

  Year        Deficiency   Sec. 6653(a)

  1957 ...... $  380.65       $19.03
  1958 .......   703.12        35.16
  1959 .......   809.33        40.47
              _________       ______
...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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