BROAD v. COMMISSIONER

Docket No. 7961-83.

52 T.C.M. 12 (1986)

T.C. Memo. 1986-340

Bernard Broad and Anne Broad v. Commissioner.

United States Tax Court.

Filed August 4, 1986.


Attorney(s) appearing for the Case

Ralph H. Kline, 105 College Rd. East, Princeton, N. J., for the petitioners. James P. Clancy, for the respondent.


Memorandum Findings of Facts and Opinion

SHIELDS, Judge:

Respondent determined deficiencies in petitioners' income tax and additions to tax as follows:

                                  Addition to Tax
Year          Deficiency          Section 6653(a)1

1978.........  $12,886                  $644
1979.........  $15,697                  $785

The issues for decision are:...

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