Huelsman v. Commissioner

Betty Bell Huelsman v. Commissioner.

Huelsman v. Commissioner

Docket No. 3343-67.

United States Tax Court

T.C. Memo 1968-95; 1968 Tax Ct. Memo LEXIS 205; 27 T.C.M. (CCH) 436; T.C.M. (RIA) 68095;

May 22, 1968. Filed

Henry J. Burt, Jr., 1515 Kentucky Home Life Bldg., Louisville, Ky., for the petitioner. Dennis M. Feeley, for the respondent.

TANNENWALD

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge: Respondent determined deficiencies against petitioner for the taxable years 1963 through 1965 as follows:

Year

Deficiency

Addition to taxunder Sec. 6653(b) 1

1963

$ 7,291.16

$3,645.58

1964

2,027.10

1,013.55

1…