PALLAN v. COMMISSIONER

Docket No. 3121-80.

51 T.C.M. 497 (1986)

T.C. Memo. 1986-76

Sant Pallan v. Commissioner.

United States Tax Court.

Filed February 24, 1986.


Attorney(s) appearing for the Case

Barry L. Guterman, for the petitioner. Elaine T. Moriwaki, for the respondent.


Memorandum Findings of Fact and Opinion

STERRETT, Chief Judge:

Respondent determined by notice of deficiency dated December 7, 1979 deficiencies in the Federal income taxes of petitioner and additions to tax for the taxable years ended December 31, 1971, December 31, 1973, and December 31, 1974 as follows:

                                      Additions
                                       to Tax
    Taxable         ...

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