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ARMES v. COMMISSIONER

Docket Nos. 2034-66, 5901-66.

28 T.C.M. 903 (1969)

T.C. Memo. 1969-181

Jay J. and Rose B. Armes v. Commissioner.

United States Tax Court.

Filed September 3, 1969.

Attorney(s) appearing for the Case

Towner Leeper, 7th Floor Southwest Nat'l Bank Bldg., El Paso, Tex., for the petitioners. Ralph V. Bradbury, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined deficiencies in petitioners' income tax and additions to tax as follows:

                      Additions to Tax
           Income      Sec.       Sec.
  Year      Tax       6653(b)   6653(a)

  1960    $1,943.99    None     $ 97.20
  1961     4,507.14  $2,253.57
  1962     8,127.48    None      406.37

At the trial respondent conceded the additions...

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