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PETERSON v. COMMISSIONER

Docket No. 885-67.

29 T.C.M. 802 (1970)

T.C. Memo. 1970-181

Arthur William Peterson and Dorothy E. Peterson v. Commissioner.

United States Tax Court.

Filed June 29, 1970.

Attorney(s) appearing for the Case

George Constable, Seattle First Nat'l Bank Bldg., Seattle, Wash., for the petitioners. Millard D. Lesch, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined deficiencies in petitioners' income tax for the years 1962, 1963 and 1964, in the amounts of $3,445.41, $157.50, and $7,020.84, respectively. Respondent also has determined a penalty tax for each year under section 6653(a)1 of the Internal Revenue Code of 1954 in the amount of $172.27, $7.88, and $351.04, respectively.

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