GUZZETTA v. COMMISSIONER

Docket No. 1855-78.

44 T.C.M. 1230 (1982)

T.C. Memo. 1982-560

Anthony Guzzetta v. Commissioner.

United States Tax Court.

Filed September 23, 1982.


Attorney(s) appearing for the Case

Murray Appleman, 225 Broadway, New York, N.Y., for the petitioner. Bradford A. Johnson, for the respondent.


Memorandum Findings of Fact and Opinion

NIMS, Judge:

Respondent determined the following deficiencies in petitioner's income taxes and additions to tax for the years 1968 through 1974:

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                                                     Additions to Tax
  Year                  Deficiency    Sec. 6651(a)    Sec. 6653(a)    Sec. 66541
                    
                    
                    

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