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MOCERI v. COMMISSIONER

Docket No. 3690-67.

28 T.C.M. 155 (1969)

T.C. Memo. 1969-33

Leo Moceri v. Commissioner.

United States Tax Court.

Filed February 18, 1969.

Attorney(s) appearing for the Case

John J. Kane, Jr., 1405 Superior Bldg., Cleveland, Ohio, for the petitioner. Larry L. Nameroff, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioner's income tax and additions to the tax for the years and in the amounts as follows:

                                        Additions
  Year             Deficiency   Sec. 6653(a)    Sec. 6651(a)    Sec. 6654

  1958 ........    $3,022.52     $151.13         $ 755.63         $ 80.66
  1959 ........     7,784.99      389.25         1,946.25...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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