DELLACROCE v. COMMISSIONER

Docket Nos. 5895-77, 5896-77.

83 T.C. 269 (1984)

ANIELLO DELLACROCE AND MARY DELLACROCE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT ANIELLO DELLACROCE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 27, 1984.


Attorney(s) appearing for the Case

Wallace Mussoff and Juris G. Cederbaums, for the petitioners.

William M. Gross, for the respondent.


STERRETT, Judge:

In these consolidated cases, respondent determined income tax deficiencies and additions to tax as follows:

Docket                                                Additions to tax under 
No.             Petitioner       Year   Deficiency   Sec. 6653(b)   Sec. 6654(a)

5895-77   Aniello Dellacroce
           and Mary Dellacroce   1968   $80,109.47 ...

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