SAMP v. COMMISSIONER

Docket No. 11706-77.

43 T.C.M. 89 (1981)

T.C. Memo. 1981-706

Francis Samp v. Commissioner.

United States Tax Court.

Filed December 14, 1981.


Attorney(s) appearing for the Case

Richard M. Kates, 33 N. LaSalle St., Chicago, Ill., for the petitioner. Anita N. Gottlieb, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined the following deficiencies in petitioner's Federal income taxes and additions to tax:

                                Addition to Tax
  Year            Deficiency     Sec. 6653(a)1

  1972 ........   $5,517.02        $275.85
  1973 ........    7,850.40         392.53

1 All section references are to the Internal...

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