GELLER v. COMMISSIONER

Docket No. 4046-73.

35 T.C.M. 1122 (1976)

T.C. Memo. 1976-257

William Geller and Doris Geller v. Commissioner.

United States Tax Court.

Filed August 18, 1976.


Attorney(s) appearing for the Case

William Geller, pro se, 3280 Rochambeau Ave., New York, N.Y. Gordon W. Cook and Larry Kars for the respondent.


Memorandum Findings of Fact and Opinion

QUEALY, Judge:

Respondent determined deficiencies in the Federal income taxes and additions to the tax due from the petitioners as follows:

                             Addition to
                           the tax, section
  Year         Deficiency       6653(b)1

  1965 .....   $111,123.57     $55,561.79
  1966 .....      5,598.89       2,799.45

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