ESTATE OF WEYSHAM v. COMMISSIONER

Memorandum Findings of Fact and Opinion

TURNER, Judge:

Respondent determined deficiencies in income tax and additions to tax against the petitioners for the taxable years 1959 and 1960 as follows:

                                   Additions to the Tax
                                Sec. 6651(a)  Sec. 6653(a)
  Year           Income Tax       1954 Code     1954 Code

  1959 .........  $6,018.99       $1,504.75       $341.57
  1960 .......

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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