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CARZIS v. COMMISSIONER

Docket No. 3175-68.

30 T.C.M. 304 (1971)

T.C. Memo. 1971-73

John G. Carzis v. Commissioner.

United States Tax Court.

Filed April 15, 1971.

Attorney(s) appearing for the Case

George D. Coupounas and John M. Doukas, Suite 820, Two Center Plaza, Boston, Mass., for the petitioner. Richard K. Seltzer, for the respondent.

Memorandum Findings of Fact and Opinion

ATKINS, Judge:

The respondent determined deficiencies in income tax and additions to tax as follows:

                                  Additions to
                                 Tax § 6651(a)
  Taxable Year      Income Tax     IRC 1954

     1959 ......... $ 1,325.34
     1960 .........   3,308.42    $814.47
     1962 .........   9,276.07
     1963 .........   1,092.97      32.15
     1964...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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