GOLD v. COMMISSIONER

Docket No. 7185-80.

42 T.C.M. 872 (1981)

T.C. Memo. 1981-464

Dennis S. Gold v. Commissioner.

United States Tax Court.

Filed August 26, 1981.


Attorney(s) appearing for the Case

William S. Brandt, 1400 Gulf Shore Blvd., N. Naples, Fla., for the petitioner. Sergio Garcia-Pages, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioner's income tax for the calendar years 1976 and 1977 in the amounts of $10,438.90 and $1,008, respectively, and additions to tax under section 6653(a)1 in the amounts of $521.94 and $50.40 for these respective years.

The issues for decision are (1) whether petitioner has shown that respondent incorrectly increased his 1976...

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