SUTAIN v. COMMISSIONER

Docket Nos. 4993-76, 4994-76, 4995-76, 4359-77, 4360-77, 4361-77.

39 T.C.M. 365 (1979)

T.C. Memo. 1979-428

Abraham Sutain and Mildred Sutain, et al. v. Commissioner.

United States Tax Court.

Filed October 15, 1979.


Attorney(s) appearing for the Case

Abraham Sutain, pro se, 4139 Via Marina, Marina Del Rey, Calif., Alan Summers, for the respondent.


Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined deficiencies and negligence penalties as follows:

----------------------------------------------------------------------------------------
                                                                   Addition to Tax
               Petitioner(s)                   Year   Income Tax   Section 6653(a)2
--------------------------------...

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