PLATZER v. COMMISSIONER

Docket No. 13219-79.

42 T.C.M. 1632 (1981)

T.C. Memo. 1981-649

Peter J. Platzer and Estate of Sylvia E. Platzer, deceased, Peter J. Platzer, personal representative v. Commissioner.

United States Tax Court.

Filed November 5, 1981.


Attorney(s) appearing for the Case

Kurtis A. Greenley and Joseph G. Kohler, 4200 IDS Center, Minneapolis, Minn., for the petitioners. Jeffrey D. Lerner, for the respondent.


Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined the following deficiencies in and additions to the petitioners' Federal income tax:

  Taxable                          Section
   Year             Deficiency     6653(a)1

   1974 ............. $50,418       $2,521
   1975 .............   5,660        -0-

The parties have made the following stipulation:

4. The...

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