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DRAGATSIS v. COMMISSIONER

Docket Nos. 4393-80, 8427-82.

47 T.C.M. 1260 (1984)

T.C. Memo. 1984-122

Christo M. Dragatsis and Mary J. Dragatsis v. Commissioner.

United States Tax Court.

Filed March 12, 1984.

Attorney(s) appearing for the Case

Joseph M. Solon and Martin Cohn, 140 S. Dearborn St., Chicago, Ill., for the petitioners. Judy Jacobs, for the respondent.

Memorandum Findings of Fact and Opinion

HAMBLEM, Judge:

In these consolidated cases, respondent determined the following deficiencies in and additions to petitioners' Federal income taxes:

                      Section 6653(a)1
  Year   Deficiency       Addition

  1972   $15,915.36       $795.77
  1974     8,486.43        424.32
  1977     6,341.00          -
  1978    10,783.26          -
  1979     3,273...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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