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SHIDELER v. COMMISSIONER

Docket No. 4227-68.

32 T.C.M. 188 (1973)

T.C. Memo. 1973-42

Aubrey M. Shideler and Gerry R. Shideler v. Commissioner.

United States Tax Court.

Filed February 20, 1973.

Attorney(s) appearing for the Case

Louis J. Glazier, 2852 Erie Blvd., Syracuse, N.Y., for the petitioners. John E. White, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined deficiencies in petitioners' Federal income tax and additions to tax for 1960 and 1961 as follows:

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

     1960 ........ $3,191.47      $159.57
     1961 ........  2,444.70       122.24

The issues for decision are...

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