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AIKEN v. COMMISSIONER

Docket No. 5519-67.

30 T.C.M. 29 (1971)

T.C. Memo. 1971-3

Hubert A. Aiken and Marie Aiken v. Commissioner.

United States Tax Court.

Filed January 6, 1971.

Attorney(s) appearing for the Case

William L. Taylor, Jr., and Ford P. Mitchell, 9th Floor Maclellan Bldg., Chattanooga, Tenn., for the petitioners. John M. Wylie, for the respondent.

Memorandum Findings of Fact and Opinion

ATKINS, Judge:

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

                                Addition to
                               Tax § 6653(a)
  Year            Income Tax    IRC of 1954

  1962 .........  $2,388.47       $119.42
  1963 .........   1,524.06         76.20
  1964 .........   1,945.06         97.25
            ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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