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YOUNG v. COMMISSIONER

Docket No. 9221-79.

42 T.C.M. 1156 (1981)

T.C. Memo. 1981-531

Norbert A. Young and Janice V. Young v. Commissioner.

United States Tax Court.

Filed September 22, 1981.

Attorney(s) appearing for the Case

Edward J. Calihan, Jr., for petitioner Norbert A. Young. Richard M. Kates, for petitioner Janice V. Young. Francis J. Emmons, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined a deficiency of $5,653.52 in the petitioners' Federal income tax for 1972 and an addition to tax of $2,826.76 under section 6653(b) of the Internal Revenue Code of 1954.1 After concessions by both parties, the sole issue to be decided is whether petitioner Janice V. Young is entitled to relief...

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