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CLEVELAND v. COMMISSIONER

Docket Nos. 9499-74, 3879-75.

35 T.C.M. 1375 (1976)

T.C. Memo. 1976-305

Estate of Jake C. Cleveland, deceased, Jake C. Cleveland, Jr., Administrator v. Commissioner.

United States Tax Court.

Filed September 27, 1976.

Attorney(s) appearing for the Case

Oscar Nipper, 7654 Park Place, Houston, Tex., for the petitioner. Johnny B. Mostiler, for the respondent.

Memorandum Opinion

HALL, Judge:

Respondent determined the following deficiencies in petitioner's income taxes, plus additions to tax under section 6653(a),1 for the years in issue:

                               Addition to Tax
                                 Pursuant to
  Year            Deficiency    section 6653(a)

  1972 ..........  $341.00          $17.05
  1973 ..........   418.00           20.90

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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