CECERE v. COMMISSIONER

Docket No. 5827-72.

34 T.C.M. 1593 (1975)

T.C. Memo. 1975-371

Daniel Cecere and Joan Cecere v. Commissioner.

United States Tax Court.

Filed December 31, 1975.


Attorney(s) appearing for the Case

F.X. McCormick, 28 Prince St., Elizabeth, N.J., for the petitioners. Marwin A. Batt, for the respondent.


Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined deficiencies in petitioners' Federal income tax and additions to tax for the fraud penalty (section 6653(b)) as follows:

                                      Additions
  Year                  Deficiency     to Tax

  1967 .............    $11,595.86    $5,797.93
  1968 .............     12,142.58     6,071.29

The issues to be decided are:

...

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