POKUSA v. COMMISSIONER

Docket No. 8038-75.

37 T.C.M. 434 (1978)

T.C. Memo. 1978-93

William R. Pokusa and Kathleen M. Pokusa v. Commissioner.

United States Tax Court.

Filed March 7, 1978.


Attorney(s) appearing for the Case

Stanley W. Sokolowski, 70 Ravine Dr., Matawan, N.J., for the petitioners. James F. Kearney, for the respondent.


Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined deficiencies in petitioners' Federal income taxes as follows:

  Taxable                       Section 6651(a)1
   year            Income tax      penalty

   1972 .......... $35,990.66        -0-
   1973 ..........   3,317.67      $829.42

Concessions having been made, the following issues remain for our decision: (1...

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