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NUCKOLS v. COMMISSIONER

Docket No. 569-70.

31 T.C.M. 761 (1972)

T.C. Memo. 1972-153

Jack A. Nuckols v. Commissioner.

United States Tax Court.

Filed July 18, 1972.

Attorney(s) appearing for the Case

Clarence E. Barnes, 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 petitioner:

                                  Additions to Tax
                                   Sec. 6653(b),
  Year                Deficiency   I. R. C. 1954

  1959 .............. $ 4,417.95    $ 2,208.98
  1960 ..............   6,168.93      3,084.47
  1961 ..............  13,564...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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