Shapiro v. Commissioner

Jack Shapiro v. Commissioner.

Shapiro v. Commissioner

Docket No. 77699.

United States Tax Court

T.C. Memo 1961-118; 1961 Tax Ct. Memo LEXIS 227; 20 T.C.M. (CCH) 579; T.C.M. (RIA) 61118;

April 28, 1961

Jack Shapiro, pro se. Leon M. Kerry, Esq., for the respondent.

TRAIN

Memorandum Findings of Fact and Opinion

TRAIN, Judge: Respondent determined the following deficiency and additions to tax in the petitioner's income tax for the calendar year 1954 as follows:

Additions to Tax

Sec. 294

Sec. 294

Deficiency(d)(2)(d)(1)(A)

$564.24

$108.34

$167.02

The issues for decision are:(1) Whether the petitioner is entitled to…