JEDINAK v. COMMISSIONER

Docket No. 2754-75.

37 T.C.M. 965 (1978)

T.C. Memo. 1978-227

Edward J. Jedinak and Lucille M. Jedinak v. Commissioner.

United States Tax Court.

Filed June 19, 1978.


Attorney(s) appearing for the Case

Maurice A. Nernberg, Jr., for the petitioners. Robert J. Percy, for the respondent.


Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined the following deficiencies in, and additions to, the petitioners' Federal income taxes:

                                  Addition
                                Sec. 6653(b)
  Year            Deficiency   I.R.C. 19541

  1968 .......... $43,602.76    $21,801.38
  1969 ..........  13,238.25      6,619.13
  1970 ..........  ...

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