Glimco v. Commissioner

Joseph Paul Glimco and Lena Glimco v. Commissioner.

Glimco v. Commissioner

Docket No. 94562.

United States Tax Court

T.C. Memo 1967-119; 1967 Tax Ct. Memo LEXIS 138; 26 T.C.M. (CCH) 547; T.C.M. (RIA) 67119;

May 31, 1967

Edward J. Calihan, Jr., 53 W. Jackson Blvd., Chicago, Ill., and Gene M. Zafft, for the petitioners. George G. Young, for the respondent.

WITHEY

Memorandum Findings of Fact and Opinion

WITHEY, Judge: Deficiencies in the income tax and additions to the tax have been determined by respondent as follows:

Additions to tax

Sec.

Sec.

6653(b)

294(d)(2)

Income tax

I.R.C.

I.R.C.

Year

deficiency

1954

1939

1954