SELIG v. COMMISSIONER

Docket No. 7018-65.

27 T.C.M. 522 (1968)

T.C. Memo. 1968-106

Benjamin L. Selig and Lorene Selig v. Commissioner.

United States Tax Court.

Filed June 5, 1968.


Attorney(s) appearing for the Case

Benjamin L. Selig, pro se, 368 S. Meridian St., Indianapolis, Ind., George P. Adinamis, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined that the petitioners are liable for the following income tax deficiencies and additions to tax:

                                 Addition to Tax
   Taxable                       Sec. 6653(a),
   Year       Deficiency         I. R. C. 1954
  1961 .....   $4,252.95           $225.20
  1962 .....    2,946.58            147.33
  1963 .....      198.99              9...

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