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COHEN v. COMMISSIONER

Docket No. 2757-62.

24 T.C.M. 728 (1965)

T.C. Memo. 1965-136

Max E. Cohen and Shirley Cohen v. Commissioner.

United States Tax Court.

Filed May 21, 1965.

Attorney(s) appearing for the Case

Benjamin B. Levin, 121 S. Broad St., Philadelphia, Pa., for the petitioners. Samuel T. Reiner, for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner has determined deficiencies in petitioners' income tax and an addition to tax under section 6654(a) of the 1954 Code for the calendar years 1958 and 1959, as follows:

                                   Addition to Tax
  Year            Deficiency         Sec. 6654(a)

  1958 ........    $35,142.71          $878.49
  1959 ........      7,527.03            -0-

The deficiencies are...

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