ESTATE OF SIMEONE. v. COMMISSIONER

Docket No. 16253-80.

46 T.C.M. 330 (1983)

T.C. Memo. 1983-317

Estate of Victor A. Simeone, Jr., deceased, Maria Simeone, Administratrix, and Maria Simeone, and William Gordon Bennett a/k/a William Bennett, Jr. v. Commissioner.

United States Tax Court.

Filed June 6, 1983.


Attorney(s) appearing for the Case

Sidney A. Soltz, 19 West Flagler St., Miami, Fla., for the petitioners. David R. Smith, for the respondent.


Memorandum Findings of Fact and Opinion

STERRETT, Judge:

By notice of deficiency dated August 4, 1980, respondent determined deficiencies in and additions to petitioners' Federal income taxes for the taxable year 1979 as follows:

________________________________________________________________________________
                                                        Addition to tax
                                                         pursuant...

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