REYNOLDS v. COMMISSIONER

Memorandum Opinion

FEATHERSTON, Judge:

Respondent has filed a motion for summary judgment under Rule 121 of the Court's Rules of Practice and Procedure in these consolidated cases which involve the following Federal income tax deficiencies and additions to tax under section 6653(b):1

                              Addition to
  Year           Deficiency      tax

  1960 ......... $30,042.30    $15,021.15
  1961...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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