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ZAPPIA v. COMMISSIONER

Docket No. 89265.

22 T.C.M. 1282 (1963)

T.C. Memo. 1963-257

Anthony T. Zappia and Madelina Zappia v. Commissioner.

United States Tax Court.

Filed September 19, 1963.

Attorney(s) appearing for the Case

C. Severin Buschmann, Jr., for the petitioners. Meno W. Piliaris, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined the following deficiencies in the income taxes of petitioners and additions to tax:

-------------------------------------------------------------------------------------
                                                       Additions to Tax
                                           Sec. 291(a),                Sec. 294
                                           I...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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