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CATALDO v. COMMISSIONER

Docket No. 2638-68.

30 T.C.M. 934 (1971)

T.C. Memo. 1971-219

Anthony B. Cataldo and Ada W. Cataldo v. Commissioner.

United States Tax Court.

Filed August 31, 1971.

Attorney(s) appearing for the Case

Anthony B. Cataldo, pro se, 52 Wall St., New York, N. Y. Steven B. Nagler, for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

The respondent has determined a deficiency of $2,525.821 in the Federal income tax return filed by petitioners for the calendar year 1966. Further, he has determined an addition to tax against petitioners in the sum of $126.29 under section 6653(a).2 Prior to trial, the parties entered into an oral argreement which disposed of many issues concerning...

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