Brodsky v. Commissioner

Harvey Brodsky v. Commissioner.

Brodsky v. Commissioner

Docket No. 83468.

United States Tax Court

T.C. Memo 1962-105; 1962 Tax Ct. Memo LEXIS 206; 21 T.C.M. (CCH) 578; T.C.M. (RIA) 62105;

April 30, 1962

Arthur N. Nasser, Esq., and Kenneth B. Samuels, Esq., for the respondent.

TRAIN

Memorandum Findings of Fact and Opinion

TRAIN, Judge: The respondent has determined deficiencies in income tax and additions to tax for the calendar years 1954 and 1955 as follows:

Additions to Tax

Deficiency

Section 6653(b)

1954

$39,386.95

$19,693.48

1955

27,800.59

13,900.30

The respondent has conceded that the deficiency for 1955…