SOLOMON v. COMMISSIONER

Docket No. 5284-78.

44 T.C.M. 1410 (1982)

T.C. Memo. 1982-603

Joseph Solomon v. Commissioner.

United States Tax Court.

Filed October 18, 1982.


Attorney(s) appearing for the Case

Irving Bell, 1750 Standard Bldg., Cleveland, Ohio, for the petitioner. David D. Dahl, for the respondent.


Memorandum Findings of Fact and Opinion

STERRETT, Judge:

By notice of deficiency dated March 1, 1978, respondent determined deficiencies in and additions to petitioner's Federal income taxes for the taxable years 1969 through 1972 as follows:

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   Taxable year                     Addition to tax pursuant to
  ended Dec. 31,       Deficiency    sec. 6653(b)    sec. 6654
------...

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