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MICHALOWSKI v. COMMISSIONER

Docket No. 8850-73.

35 T.C.M. 827 (1976)

T.C. Memo. 1976-192

Charles Michalowski v. Commissioner.

United States Tax Court.

Filed June 15, 1976.

Attorney(s) appearing for the Case

Lyman T. Burgess, 145 State, Springfield, Mass., for the petitioner. Willard J. Frank, for the respondent.

Memorandum Finding of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined the following deficiencies in, and additions to, the petitioner's Federal income taxes:

                                            Additions to Tax
  Year                Deficiency   Sec. 6653(b)1    Sec. 6654

  1963 ...........    $ 3,398.90     $1,699.45            $ 31.39
  1964 ...........     13,189.12      6,594.56     ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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