Donohue v. Commissioner

James J. Donohue v. Commissioner.

Donohue v. Commissioner

Docket No. 5664-63.

United States Tax Court

T.C. Memo 1966-149; 1966 Tax Ct. Memo LEXIS 135; 25 T.C.M. (CCH) 788; T.C.M. (RIA) 66149;

June 27, 1966

Andrew F. Slaby, for the petitioner. Robert M. Burns, for the respondent.

WITHEY

Memorandum Findings of Fact and Opinion

WITHEY, Judge: The Commissioner has determined deficiencies in the petitioner's income tax and additions to tax for the years indicated as follows:

Addition

Addition

to tax

to tax

Sec. 6651(a)

Sec. 6653(a)

Year

Income tax

I.R.C. 1954

I.R.C. 1954

1959

$1,696.25

$339.25

$159.81

1960

7,235.41

361.77

As…