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ROMERO v. COMMISSIONER

Docket Nos. 2172-62, 2529-63, 2585-64.

26 T.C.M. 733 (1967)

T.C. Memo. 1967-157

Emelio Romero and Geraldine B. Romero v. Commissioner.

United States Tax Court.

Filed July 31, 1967.

Attorney(s) appearing for the Case

Thomas J. Kane, Jr., Civic Center Professional Bldg., 550 W. 22nd St., Merced, Calif. Martin A. Schainbaum, for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined deficiencies in income tax of the petitioners and additions to tax under section 6653(a), Internal Revenue Code of 1954, for negligence or intentional disregard of rules and regulations, as follows:

                                         Additions
                                           to Tax
  Docket                               Sec. 6653(a),
  Number    Year...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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