RATNER v. COMMISSIONER

Docket No. 10535-75.

42 T.C.M. 251 (1981)

T.C. Memo. 1981-333

Sam and Estelle Ratner v. Commissioner.

United States Tax Court.

Filed June 29, 1981.


Attorney(s) appearing for the Case

Barry L. Guterman, for petitioner Estelle Ratner. Darwin R. Thomas, for respondent.


Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined, by statutory notice of deficiency dated September 19, 1975, the following deficiency in and addition to petitioners' 1966 Federal income tax:

  Deficiency              Addition to Tax
   in Tax                  Sec. 6653(b),
                          I. R. C. 19541

  $4,710.31 ...

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