HAND v. COMMISSIONER

Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

Respondent determined deficiencies of income tax and statutory additions to tax as follows:

    Taxable                               Addition to
  Year Ended                              Tax Under
 December 31            Deficiency      Section 6653(b)1

     1971 ............    $ 472.80       $ 543.00
     1972 ............      799.72         805...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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