SECUNDA v. COMMISSIONER

Docket No. 8959-74.

36 T.C.M. 763 (1977)

T.C. Memo. 1977-185

David J. Secunda and Elizabeth K. Secunda v. Commissioner.

United States Tax Court.

Filed June 14, 1977.


Attorney(s) appearing for the Case

David J. Secunda, pro se, 135 W. 50th St., New York, N.Y. Robert B. Marino, for the respondent.


Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined a deficiency in petitioners' 1972 Federal income tax. Petitioners have neglected to append to either their petition or amended petition, filed with this Court, a copy of the statutory notice of deficiency as required by Rule 34(b)(8), Tax Court Rules of Practice and Procedure, and consequently we do not know the exact amount of the original deficiency determined by respondent...

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