KRAMPF v. COMMISSIONER

Docket No. 8341-78.

46 T.C.M. 627 (1983)

T.C. Memo. 1983-382

Joseph Krampf and Rosalie L. Krampf v. Commissioner.

United States Tax Court.

Filed June 28, 1983.


Attorney(s) appearing for the Case

A.J. Kalfus, 5 Main Plaza East, Norfolk, Va., for the petitioners. Stephen M. Friedberg, for the respondent.


Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined deficiencies in and additions to the Federal income taxes of petitioners Joseph Krampf (hereinafter Joseph) and Rosalie L. Krampf (hereinafter Rosalie) for the calendar years 1965 through 1969 as follows:

                              Additions to Tax
Year          Deficiency        Sec. 6653(a)1          Sec. 6653(b)

1965 .......    $ 7...

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