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McALLISTER v. COMMISSIONER

Docket No. 5210-67.

28 T.C.M. 765 (1969)

T.C. Memo. 1969-152

Concetta McAllister v. Commissioner.

United States Tax Court.

Filed July 17, 1969.

Attorney(s) appearing for the Case

Marvin Zevin, for the petitioner. Stanley J. Goldberg, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined deficiencies in petitioner's income tax, and additions to tax, as follows:

                                  Additions to Tax
  Year          Deficiencies        Sec. 6651(a)1       Total

  1961 .......    $ 92.00             $ 23.00          $115.00
  1962 .......      96.00               24.00           120.00
  1963 ..........

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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