FUCHS v. COMMISSIONER

Docket No. 836-71.

33 T.C.M. 19 (1974)

T.C. Memo. 1974-6

Paul D. Fuchs and Rhoda Fuchs v. Commissioner.

United States Tax Court.

Filed January 14, 1974.


Attorney(s) appearing for the Case

Leonard Bailin, 299 Broadway, New York, N.Y., for petitioners. Curtis W. Berner, for the respondent.


Memorandum Findings of Fact and Opinion

RAUM, Judge:

Petitioners Paul D. and Rhoda Fuchs, husband and wife, resided in Queens, New York, when they filed their petition herein, contesting the following income tax deficiencies determined against them by the Commissioner:

                           Addition to Tax
                            Section 6653(a),
  Year         Deficiency    I. R. C. 1954

  1966 ....... $3,762.71       $188.14
...

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