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TOOKE v. COMMISSIONER

Docket No. 3652-72.

36 T.C.M. 396 (1977)

T.C. Memo. 1977-91

James C. Tooke and Billie A. Tooke v. Commissioner.

United States Tax Court.

Filed March 31, 1977.

Attorney(s) appearing for the Case

J.R. Johnston, 833 United California Bank Bldg., 1330 Broadway, Oakland, Calif. for the petitioners. H.M. Asch and J. Ross for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined the following deficiencies and additions to tax:

  Year               Deficiency   Section 6653(b)1
                                     Additions

  1959 ............  $ 2,166.06      $ 1,934.11
  1960 ............   10,291.69        5,182.55
  1961 ............   11,449.16        6,022...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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