Benitez v. Comm'r

Francisco M. Benitez v. Commissioner.

Benitez v. Comm'r

Docket No. 2060-64.

United States Tax Court

T.C. Memo 1967-98; 1967 Tax Ct. Memo LEXIS 164; 26 T.C.M. (CCH) 474; T.C.M. (RIA) 67098;

May 5, 1967

Jacob Cohen, for the petitioner. Agatha L. Vorsanger, for the respondent.

DAWSON

Memorandum Findings of Fact and Opinion

DAWSON, Judge: Respondent determined a deficiency in petitioner's income tax for the taxable year ended December 31, 1960, in the amount of $11,890.33 and an addition to tax under section 6653(a), Internal Revenue Code of 1954, in the amount of $594.52.

Petitioner agrees that he…