Clemens v. Commissioner

Arthur B. Clemens and Eleanor L. Clemens v. Commissioner.

Clemens v. Commissioner

Docket No. 496-67.

United States Tax Court

T.C. Memo 1969-235; 1969 Tax Ct. Memo LEXIS 61; 28 T.C.M. (CCH) 1225; T.C.M. (RIA) 69235;

November 4, 1969. Filed

Ardy V. Barton, 922 State, Santa Barbara, Calif., for the petitioners. Richard G. Daly, for the respondent.

RAUM

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in petitioners' income tax, and additions to the tax, as follows:

*90

Additions to Tax, I.R.C. 1954

TaxableYear

Tax

Sec. 6651(a)

Sec. 6653(a)

1961

$ 2,928.43

$ 732.10

1962

26,396.83

5,210.73

$…