FINK v. COMMISSIONER

Docket Nos. 3262-79, 8003-79.

48 T.C.M. 1187 (1984)

T.C. Memo. 1984-505

Guardianship of Essiy Fink, George Fink, Fiduciary v. Commissioner.

United States Tax Court.

Filed September 20, 1984.


Attorney(s) appearing for the Case

Robert B. Pierce and Mark C. Pierce, for the petitioner. Beth L. Williams, for the respondent.


Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined deficiencies in Essiy Fink's Federal income tax and additions to the tax for the 1970, 1973, and 1974 taxable years as follows:

                                Addition to Tax
  Year           Deficiency     Section 6653(a)2

  1970 ........ $120,818.40      $ 6,040.92
  1973 ........  378,983.35       18,949.17
  1974 ........   92...

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