COSTELLO v. COMMISSIONER

Docket Nos. 48467, 65107.

35 T.C.M. 1801 (1976)

T.C. Memo. 1976-399

Frank Costello, Deceased, and Loretta B. Costello v. Commissioner.

United States Tax Court.

Filed December 29, 1976.


Attorney(s) appearing for the Case

Edward Bennett Williams, Vincent J. Fuller, and Frank X. Grossi, Jr., 1000 Hill Bldg., 839 Seventeenth St., N.W., Wash., D.C., for the petitioners. Stephen M. Miller, for the respondent.


Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined deficiencies in income tax against petitioners as follows:1

           Docket No. 48467
______________________________________________________________________________________________
                                                 Addition to tax    Addition to tax
                                                 (Sec. 293(b),   ...

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