WOLFE v. COMMISSIONER

Docket Nos. 1426-70, 1483-72, 1529-72.

33 T.C.M. 1049 (1974)

T.C. Memo. 1974-238

Stanley Wolfe v. Commissioner. Estate of Louis Wolfe, Deceased, Kate Wolfe, Spouse-Administratrix v. Commissioner.

United States Tax Court.

Filed September 16, 1974.


Attorney(s) appearing for the Case

Ronald F. Kidd, for the petitioners. Brian J. Seery, for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in and additions to petitioners' income taxes as follows:

_____________________________________________________________________________________________
                                                          Addition to tax  Addition to tax
  Docket                                                   Sec. 6653(b),     Sec. 6654,
   No.           Petitioner           Year...

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