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PASCARELLI v. COMMISSIONER

Docket Nos. 4587-66, 3596-68.

55 T.C. 1082 (1971)

LILLIAN PASCARELLI, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. LILLIAN PASCARELLI, TRANSFEREE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 25, 1971.

Attorney(s) appearing for the Case

Paul Wolfe, for the petitioner.

Alan M. Stark, for the respondent.

SIMPSON, Judge:

In docket No. 4587-66, the respondent determined the following deficiencies in and additions to the Federal income tax of the petitioner:

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          Year                        Deficiency     Penalty        Addition,
                                                   sec. 6653(b)[1]   sec. 6654
-------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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