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BERTSCH v. COMMISSIONER

Docket No. 9813-80.

47 T.C.M. 147 (1983)

T.C. Memo. 1983-646

John M. Bertsch v. Commissioner.

United States Tax Court.

Filed October 20, 1983.

Attorney(s) appearing for the Case

John M. Bertsch, pro se, Port Jefferson, N.Y., Harvey S. Sander and Gregg M. Weis, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $17,033 in petitioner's Federal income tax for 1972 together with additions to tax for fraud under section 6653(b)1 in the amount of $8,517 and for failure to pay estimated tax under section 6654(a) in the amount of $545.06. The issues for decision are as follows:

1. Whether petitioner received and failed to...

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