Robinson v. Commissioner

Willie Boyd Robinson v. Commissioner.

Robinson v. Commissioner

Docket No. 3252-66.

United States Tax Court

T.C. Memo 1968-96; 1968 Tax Ct. Memo LEXIS 201; 27 T.C.M. (CCH) 437; T.C.M. (RIA) 68096;

May 23, 1968. Filed

Steve C. Horowitz, for the respondent.

ATKINS

Memorandum Findings of Fact and Opinion

ATKINS, Judge: The respondent determined deficiencies in income tax and additions to tax for the taxable years 1957 through 1962, as follows:

*13

Additions to Tax

Taxable

Deficiency

Sec. 6653(b)

Sec. 6654

Year

In Tax

I.R.C. 1954

I.R.C. 1954

1957

$1,340.36

$ 670.18

$ 33.56

1958

1,776.83

888.42

45.78

1959

2,028.21

1,014.11

51.75

1960