KAMERMAN v. COMMISSIONER

Docket Nos. 3370-65, 6271-66, 3256-67, 3283-67, 3301-67, 3104-68, 3577-69.

31 T.C.M. 480 (1972)

T.C. Memo. 1972-120

David Kamerman and Martha Kamerman, et al., v. Commissioner.

United States Tax Court.

Filed May 23, 1972.


Attorney(s) appearing for the Case

Jerome Kamerman, 500 5th Ave., New York, N.Y., for the petitioners. Patrick E. Whelan and Edward H. Hance, for the respondent.


Memorandum Findings of Fact and Opinion

ATKINS, Judge:

Respondent determined deficiencies in Federal income taxes and additions to tax in the following amounts:

                   David Kamerman and Martha Kamerman
_______________________________________________________________________________
                                               Additions to Tax
     Docket                            Sec. 6653(a)       Sec. 6653(b)
      Nos. ...

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