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PETER J. MARESCA TRUST v. COMMISSIONER

Docket No. 11196-81.

46 T.C.M. 1147 (1983)

T.C. Memo. 1983-501

Peter J. Maresca Trust, Bruce G. Murphy, Trustee v. Commissioner.

United States Tax Court.

Filed August 18, 1983.

Attorney(s) appearing for the Case

Douglas E. Kahle and Thomas R. Frantz, for the petitioner. Scott Anderson, for the respondent.

Memorandum Opinion

WHITAKER, Judge:

Respondent determined a deficiency of $14,303.21 and an addition to the tax under section 6651(a)1 of $715.16 in petitioner's Federal income tax for the taxable year ending December 31, 1977. The only issue presented in this case is whether petitioner or the Estate of Peter J. Maresca (the Estate) was the owner and seller of 17 blocks of stock sold in February and April of 1977.

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