SILINSKY v. COMMISSIONER

Docket No. 5643-65.

47 T.C.M. 221 (1983)

T.C. Memo. 1983-663

Abraham Silinsky and Stella Silinsky v. Commissioner.

United States Tax Court.

Filed October 31, 1983.


Attorney(s) appearing for the Case

Jack H. Klinghoffer, for the respondent.


Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

The respondent determined that there are deficiencies in income tax and additions to tax due from the petitioners as follows:

                              Additions to
                               Tax Under
  Year        Deficiency     Sec 6653(b)(1)1

  1957...... $436,776.42       $218,518.07
  1958......  755,349.40        377,817.20
  1959.........

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