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HAYES v. COMMISSIONER

Docket No. 377-65.

26 T.C.M. 393 (1967)

T.C. Memo. 1967-80

John Michael Hayes and Mildred L. Hayes v. Commissioner.

United States Tax Court.

Filed April 17, 1967.

Attorney(s) appearing for the Case

Earl C. Crouter, 458 S. Spring St., Los Angeles, Calif., for the petitioners. James J. Cotter, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined the following deficiencies and additions to tax against the petitioners:

                                               Addition to tax
  Taxable                                       Sec. 6651(a)
   year                           Deficiency    I. R. C. 1954

   1960 .......................    $2,413.78      $482.76
   1961 .......................    4,545.58
...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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