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JACOBS v. COMMISSIONER

Docket No. 6880-70.

33 T.C.M. 379 (1974)

T.C. Memo. 1974-73

William J. Jacobs, Jr., and Jennie Jacobs v. Commissioner.

United States Tax Court.

Filed March 27, 1974.

Attorney(s) appearing for the Case

William J. Jacobs, Jr., pro se, 2333 Townley Rd., Toledo, Ohio. Larry L. Nameroff, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:1

Respondent determined the following deficiencies in, and additions to, the Federal income taxes of petitioners William J. Jacobs, Jr., and Jennie Jacobs:

                               Additions to Tax
Taxable                   Sec. 6651(a)    Sec. 6653(a)
 Year      Deficiency    (I.R.C. 1954)   (I.R.C. 1954)

  1959 .. $  8,709.80       ........  ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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