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HAND v. COMMISSIONER

Docket No. 6118-71.

31 T.C.M. 1125 (1972)

T.C. Memo. 1972-228

Sally Hand v. Commissioner.

United States Tax Court.

Filed November 14, 1972.

Attorney(s) appearing for the Case

Francis C. Hand, for the petitioner. Curtis W. Berner, for the respondent.

Memorandum Opinion

DAWSON, Judge:

Respondent determined deficiencies in petitioner's Federal income taxes for the years 1967 and 1968 in the amounts of $540.79 and $762.27, respectively, and an addition to tax of $27.04 under section 6653(a), Internal Revenue Code of 19541 for the year 1967.

The addition to tax having been conceded by respondent, the only issue presented...

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