Casella v. Commissioner

Julia Casella v. Commissioner.

Casella v. Commissioner

Docket No. 55081.

United States Tax Court

T.C. Memo 1959-84; 1959 Tax Ct. Memo LEXIS 157; 18 T.C.M. (CCH) 396; T.C.M. (RIA) 59084;

April 30, 1959

Stephen P. Cadden, Esq., for the respondent.

TIETJENS

Memorandum Findings of Fact and Opinion

TIETJENS, Judge: This proceeding involves deficiencies in income tax and additions thereto determined against Peter Casella in the amounts and for the taxable years as set forth below:

Addition to Tax l

Section 293(b)

Year

Deficiency

I.R.C. 1939

1946

$11,603.31

$5,801.66

1950

3,393.44

1,391.31

1951

1,367.47

The only issue is…