Silver v. Commissioner

William C. Silver, Jr. v. Commissioner.

Silver v. Commissioner

Docket No. 2088-70.

United States Tax Court

T.C. Memo 1972-102; 1972 Tax Ct. Memo LEXIS 155; 31 T.C.M. (CCH) 402; T.C.M. (RIA) 72102;

May 2, 1972, Filed

Michael J. Kenny, 60 Wall St., New York, N. Y., for the petitioner. Curtis W. Berner, for the respondent. 403

GOFFE

Memorandum Findings of Fact and Opinion

GOFFE, Judge: Respondent determined a deficiency in petitioner's income tax for the taxable year 1966 in the amount of $1,582.53 and for the same taxable year an addition to tax under the provisions of section 6651(a) of the Internal…