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PICKETT v. COMMISSIONER

Docket No. 6012-72.

34 T.C.M. 213 (1975)

T.C. Memo. 1975-33

L.W. Pickett v. Commissioner.

United States Tax Court.

Filed February 26, 1975.

Attorney(s) appearing for the Case

James S. Byrd, for the petitioner. Robert J. Shilliday, Jr., for the respondent.

DRENNEN, Judge:

Respondent determined deficiencies in petitioner's Federal income taxes and additions to tax under section 6653(b), I.R.C. 1954, as follows:

                               Addition to tax
  Year            Deficiency  under sec. 6653(b)

  1959 ......... $ 8,342.82      $4,171.41
  1960 .........  13,792.03       8,596.771
  1961 .........   4,427.45       2,213.73
  1962 .........   3,375.37       1,687...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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