GERSTEN v. COMMISSIONER

Docket No. 3086-78.

41 T.C.M. 285 (1980)

T.C. Memo. 1980-487

Leon Gersten and Carole Gersten v. Commissioner.

United States Tax Court.

Filed October 28, 1980.


Attorney(s) appearing for the Case

Leon Gersten, 60 East 42nd St., New York, N.Y., pro se. Tracy L. Rich, for the respondent.


Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined deficiencies and additions to tax in petitioners' Federal income taxes as follows:

  Taxable                           Addition to Tax
   Year              Deficiency      Sec. 6653(a)1
____________________________________________________
   1973 ............ $4,150.66         $207.53
...

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