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McMANUS v. COMMISSIONER

Docket No. 951-70.

31 T.C.M. 999 (1972)

T.C. Memo. 1972-200

Herbert C. McManus and Myrtle G. McManus v. Commissioner.

United States Tax Court.

Filed September 14, 1972.

Attorney(s) appearing for the Case

John B. Fisher, 1113-1115 Virginia St., East., Charleston, W. Va., for the petitioners. Juandell D. Glass, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined the following Federal income tax deficiencies and additions to tax against the petitioners:

Taxable                         Additions to Tax
 Year      Deficiency    Sec. 6653(b)    Sec. 66541

 1959 .... $ 9,238.68     $4,619.34         $17.37
 1960 ....  16,321.13      8,160.57          18.37
 1961 ....  15,062.46      7,531.23   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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