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LIST v. COMMISSIONER

Docket No. 2689-65.

26 T.C.M. 683 (1967)

T.C. Memo. 1967-148

Jacob S. List and Helen List v. Commissioner.

United States Tax Court.

Filed July 11, 1967.

Attorney(s) appearing for the Case

Leonard Bailin, 1472 Broadway, New York, N. Y., for the petitioners. William F. Chapman and Richard E. Ingram, for the respondent.

Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

Respondent determined the following deficiencies and additions to tax:

                                  Additions to Tax,
                   Income Tax       § 6653(b),
  Year             Deficiency       I. R. C. 1954

  1956 .........    $4,058.15        $2,029.08
  1957 .........     4,786.29         2,393.15
  1958 .........     6,393.86         3,196.93
  1959 ..........

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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