CIOFFI v. COMMISSIONER

Docket No. 10450-77.

40 T.C.M. 536 (1980)

T.C. Memo. 1980-223

Richard and Eloise Cioffi v. Commissioner.

United States Tax Court.

Filed June 25, 1980.


Attorney(s) appearing for the Case

Richard Cioffi, pro se, 217 North 16th St., Bloomfield, N.J. Robert B. Marino, for respondent.


Memorandum Findings of Fact and Opinion

STERRETT, Judge:

By letter dated July 22, 1977, respondent determined deficiencies and additions to petitioners' Federal income taxes as follows:

  Taxable                     Sec.      Sec.
Year Ended    Deficiency    6651(a)    6653(a)

December
  31, 1973 .. $30,683.00    $ -0-     $1,534.15
December
  31, 1974 ..     796.00    119.40       39.80

After concessions1...

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