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HANNA v. COMMISSIONER

Docket No. 3581-73.

35 T.C.M. 128 (1976)

T.C. Memo. 1976-32

Estate of Nicholas G. Hanna, Deceased, George N. Hanna II, Administrator, C.T.A., and Edna M. Hanna v. Commissioner.

United States Tax Court.

Filed February 4, 1976.

Attorney(s) appearing for the Case

Arthur T. Ciccarello, 6th Floor, 1812 Quarrier St., Charleston, W. Va., for the petitioners. Rudolf L. Jansen, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined deficiencies in the Federal income tax of Nicholas G. Hanna and Edna M. Hanna and additions to tax as follows:

                               Additions to Tax
  Year             Deficiency   Sec. 6653(b)1

  1960 ..........  $  848.25      $  424.13
  1961 ..........   6,852.65       3,426.33
  1962 ..........   5,824.17       2...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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