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BENNETT v. COMMISSIONER

Docket No. 1085-64.

27 T.C.M. 365 (1968)

T.C. Memo. 1968-71

Harry Bennett v. Commissioner.

United States Tax Court.

Filed April 23, 1968.

Attorney(s) appearing for the Case

William E. Logan and Floyd J. Logan, Hatten Bldg., Gulfport, Miss., for the petitioner. Robert D. Hoffman, for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined deficiencies in income tax and additions to tax under section 6653(a) of the Internal Revenue Code of 1954 for negligence or intentional disregard of rules and regulations for the calendar years 1958, 1959 and 1960 as follows:

                                        Addition to Tax
                                         Sec. 6653(a),
  Year                    Deficiency...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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