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BENITEZ v. COMMISSIONER

Docket No. 2060-64.

26 T.C.M. 474 (1967)

T.C. Memo. 1967-98

Francisco M. Benitez v. Commissioner.

United States Tax Court.

Filed May 5, 1967.

Attorney(s) appearing for the Case

Jacob Cohen, for the petitioner. Agatha L. Vorsanger, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency in petitioner's income tax for the taxable year ended December 31, 1960, in the amount of $11,890.33 and an addition to tax under section 6653(a), Internal Revenue Code of 1954, in the amount of $594.52.

Petitioner agrees that he received interest income in the amount of $10.91 in 1960. This leaves two issues for decision...

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