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FOSTER v. COMMISSIONER

Docket Nos. 4009-70 and 4010-70.

31 T.C.M. 913 (1972)

T.C. Memo. 1972-188

Tully V. Foster v. Commissioner. Tully V. Foster and Mary A. Foster v. Commissioner.

United States Tax Court.

Filed August 29, 1972.

Attorney(s) appearing for the Case

John Kennedy Lynch, Conway & Lynch, 907 The East Ohio Bldg., Cleveland, Ohio, John J. Kane, Jr., and John E. Phillips, for the petitioners. Larry L. Nameroff, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

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

                Docket No. 4009-70
                (Tully V. Foster)

                                Additions to tax
  Year             Deficiency   (Sec. 6653(b))1

  1955 ..........  $4,015.40      $2,007.70
  1956 ..........   3,147.68       1,573.84
  1957 ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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