VARANO v. COMMISSIONER

Docket No. 1831-82.

47 T.C.M. 1311 (1984)

T.C. Memo. 1984-135

Nicholas Varano and Mary Varano v. Commissioner.

United States Tax Court.

Filed March 19, 1984.


Attorney(s) appearing for the Case

William C. O'Brien, Jr., 6 King Highway East, Haddonfield, N.J., for the petitioners. Michael S. Adelman, for the respondent.


Memorandum Findings of Fact and Opinion

COHEN, Judge:

In a statutory notice of deficiency dated December 7, 1981, respondent determined deficiencies in petitioners' Federal income taxes and additions to tax under sections 6653(a)1 and 6653(b) as follows:

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

1974 .... $ 6,548.89      .....        $3,274.44
1975 ....   4...

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