J.S.M. ENTERPRISES, INC. v. COMMISSIONER

Docket Nos. 2134-80, 18997-80.

48 T.C.M. 138 (1984)

T.C. Memo. 1984-269

J.S.M. Enterprises, Inc. v. Commissioner. Gilbert and Jeanne Strauss v. Commissioner.

United States Tax Court.

Filed May 21, 1984.


Attorney(s) appearing for the Case

Benjamin L. Winderman, 7601 Germantown Ave., Philadelphia, Pa., for the petitioner in docket No. 2134-80. Howard Gershman, for the petitioners in docket No. 18997-80. Howard P. Newman, for the respondent.


Memorandum Findings of Fact and Opinion

NIMS, Judge:

In these consolidated cases, respondent determined deficiencies in petitioners' Federal income taxes and additions to tax as follows:

______________________________________________________________________________________________
                                                              Additions to Tax
  Docket No.    Petitioner       Year    Deficiency    Sec. 6653(a)
                        

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