SALAPATAS v. COMMISSIONER

Docket No. 5584-67.

28 T.C.M. 1205 (1969)

T.C. Memo. 1969-230

Marcella C. Salapatas v. Commissioner.

United States Tax Court.

Filed October 29, 1969.


Attorney(s) appearing for the Case

John F. Kelly, 1522 First National Bldg., Chicago, Ill., for the petitioner. Richard M. Kates, for the respondent.


Memorandum Opinion

WITHEY, Judge:

The Commissioner has determined deficiencies and additions to tax in the income tax of petitioner for the following taxable years in the respective amounts:

                               Addition to tax
                                 Sec. 6653(a),
  Year             Deficiency   I. R. C. 1954

  1961 ...........  $481.40         $24.07
  1962 ...........   527.40          26.37
  1963 ...........   542...

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