Felise v. Comm'r

Anthony Felise v. Commissioner.

Felise v. Comm'r

Docket No. 527-65.

United States Tax Court

T.C. Memo 1967-63; 1967 Tax Ct. Memo LEXIS 195; 26 T.C.M. (CCH) 332; T.C.M. (RIA) 67063;

April 4, 1967

Anthony Felise, pro se., Hudson, N. Y. Morley H. White, for the respondent.

SCOTT

Memorandum Findings of Fact and Opinion

SCOTT, Judge: Respondent determined deficiencies in petitioner's income tax and additions to tax for the years and in the amounts as follows:

Additions to Tax Under

I.R.C. 1954

Year

Deficiency

Sec. 6653(a)

Sec. 6653(b)

1961

$ 351.94

$17.60

1962

3,343.40

$1,671.70

The issues for decision are(1) Whether…