N.Y. STATE ASSN. REAL EST. BD. v. COMMISSIONER

Docket No. 6282-65.

54 T.C. 1325 (1970)

NEW YORK STATE ASSOCIATION OF REAL ESTATE BOARDS GROUP INSURANCE FUND, HERBERT E. BODE, HARRY G. ELMSTROM, JAMES G. HOULIHAN, WILLIAM P. TAYLOR AND MARIE B. KEESE, TRUSTEES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 22, 1970.


Attorney(s) appearing for the Case

Samuel Brodsky and Anthony L. Tersigni, for the petitioner.

James Q. Smith and Marwin A. Batt, for the respondent.


SCOTT, Judge:

Respondent determined deficiencies and additions to taxes in petitioner's income taxes for the years and in the amounts as follows:

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                                                                          Additions to tax under —
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