ROMANO v. COMMISSIONER

Docket No. 9754-75.

40 T.C.M. 1003 (1980)

T.C. Memo. 1980-323

Anthony Romano and Josephine Romano v. Commissioner.

United States Tax Court.

Filed August 18, 1980.


Attorney(s) appearing for the Case

Sidney Meyers, for the petitioners. Larry Kars and Martha Sullivan, for the respondent.


Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined deficiencies in petitioners' Federal income tax and additions to the tax pursuant to section 6653(a)1 and 6653(b) as follows:

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       Petitioner                        Year         Deficiency        Additions to tax
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