WEST v. COMMISSIONER

Memorandum Findings of Fact and Opinion

HOYT, Judge:

Respondent determined deficiencies in petitioners' income tax for the years 1960, 1961 and 1962, and additions to tax under section 6653(b), I. R. C.,1 as follows:

  Taxable           Deficiency     Addition
   Year                             to Tax

  1960............. $22,799.12    $11,399.56
  1961.............  14,181.76      7,090.88
  1962.............

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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