Kuntz v. Commissioner

Michael Vincent Kuntz v. Commissioner.

Kuntz v. Commissioner

Docket Nos. 72791, 80727.

United States Tax Court

T.C. Memo 1962-98; 1962 Tax Ct. Memo LEXIS 214; 21 T.C.M. (CCH) 536; T.C.M. (RIA) 62098;

April 25, 1962

David H. Isacson, Esq., 370 Lexington Ave., New York, N. Y., for the petitioner. Jules W. Breslow, Esq., for the respondent.

TRAIN

Memorandum Findings of Fact and Opinion

TRAIN, Judge: Respondent determined deficiencies and additions to tax in the amounts and for the years as follows:

Additions to Tax

1939 Code

1954 Code

Sec.

Sec.

Year

Deficiency

Sec. 293(b)

294(d)(1)(A)

294(d)(2)

Sec. 6653(b)

1952

$734.…