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MALONEY v. COMMISSIONER

Docket No. 3000-67.

30 T.C.M. 71 (1971)

T.C. Memo. 1971-16

Estate of Lawrence J. Maloney, Deceased, Nelsie Maloney, Administratrix, and Nelsie Maloney, Individually v. Commissioner.

United States Tax Court.

Filed January 21, 1971.

Attorney(s) appearing for the Case

Max Hamburger and Joseph Abele, for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

The respondent determined deficiencies in petitioners' income tax and additions thereto under section 6653(b)1 for the years 1957 through 1963 as follows:

                   Income Tax      Additions to Tax
  Year             Deficiency     Under Sec. 6653(b)

  1957 ..........  $48,218.50         $24,109.25...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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