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SARGEANT v. COMMISSIONER

Docket No. 2118-65.

26 T.C.M. 1313 (1967)

T.C. Memo. 1967-255

Sylvester W. Sargeant and Mildred Sargeant Whitford v. Commissioner.

United States Tax Court.

Filed December 27, 1967.

Attorney(s) appearing for the Case

Ralph R. Bailey, for petitioner Sylvester W. Sargeant. Martin J. Howard, for petitioner Mildred Sargeant Whitford. Walter John Howard, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined that the petiitoners are liable for the following income tax deficiencies and additions to tax:

                                Addition to Tax
                                 Sec. 6653(b),
  Year              Deficiency   I. R. C. 1954

  1958 ...........  $1,085.75      $  542.88
  1959 ...........   1,816.49         908.25
  1960 ...........  $7,451.65    ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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