Malter v. Commissioner

Richard L. Malter and Phyllis Malter v. Commissioner.

Malter v. Commissioner

Docket No. 5333-65.

United States Tax Court

T.C. Memo 1967-96; 1967 Tax Ct. Memo LEXIS 162; 26 T.C.M. (CCH) 459; T.C.M. (RIA) 67096;

May 5, 1967

Richard L. Malter, pro se, 620 Reiss Pl., New York, N. Y. Jay S. Hamelburg, for the respondent.

SCOTT

Memorandum Findings of Fact and Opinion

SCOTT, Judge: Respondent determined a deficiency in petitioners' income tax for the calendar year 1963 in the amount of $1,364.31 and an addition to tax under the provisions of section 6653(a) of the Internal Revenue Code of 1954 in the amount…