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CATALANOTTO v. COMMISSIONER

Docket No. 10182-79.

47 T.C.M. 1665 (1984)

T.C. Memo. 1984-215

Florence Catalanotto, Individually and as Executrix of the Estate of Thomas J. Catalanotto v. Commissioner.

United States Tax Court.

Filed April 25, 1984.

Attorney(s) appearing for the Case

Michael S. Fawer, 601 Poydras St., New Orleans, La., Matthew H. Greenbaum, Chris M. Evans, and Herbert V. Larson, Jr., for the petitioners. H. Karl Zeswitz, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined deficiencies in and additions to the Federal income taxes of petitioner and her deceased husband as follows:

                          Addition to Tax
Year      Deficiency   Sec. 6653(b), I.R.C. 1954

1972 .... $ 4,967.10           $2,483.55
1973 ....  10,751.20            5,375.60

The issues for decision are:

(1) Whether respondent properly...

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