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FIELD & COMPANY v. COMMISSIONER

Docket Nos. 6452-70 and 6453-70.

33 T.C.M. 115 (1974)

T.C. Memo. 1974-25

Field & Company v. Commissioner. A.H. Field and O.B. Field v. Commissioner.

United States Tax Court.

Filed January 30, 1974.

Attorney(s) appearing for the Case

George D. Hovey, First Savings & Loan Ass'n Bldg., 225 4th St., Hickory, N.C., for the petitioners. Frank D. Armstrong, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined deficiencies in petitioners' income tax as follows:

                                 Addition to Tax
  Year             Deficiency      Sec. 6651(a)1
                Docket No. 6452-70

 8-31-66 ......... $1,159.25        $115.932
 8-31-67 .........     97.80           ....

                Docket No. 6453...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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