TARRSON v. COMMISSIONER

Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

The respondent determined deficiencies in petitioners' income tax for 1957, 1958 and 1959 and an addition to tax for 1959, as follows:

                                      Addition to Tax,
                                      Sec. 6651(a),
  Year                  Deficiency      I. R. C. of
                                         ...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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