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SIGELBAUM v. COMMISSIONER

Docket No. 28240-83.

52 T.C.M. 630 (1986)

T.C. Memo. 1986-472

Stanley Sigelbaum and Lisa Ruth Sigelbaum v. Commissioner.

United States Tax Court.

Filed September 23, 1986.

Attorney(s) appearing for the Case

Peter J. Stromer, for the petitioners. Patricia Anne Golembiewski, for the respondent.

Memorandum Opinion

JACOBS, Judge:

Respondent determined a deficiency in petitioners' 1981 Federal income tax in the amount of $4,359, an addition to the tax for negligence or intentional disregard of rules and regulations, pursuant to section 6653(a)(1),1 in the amount of $217.95, and an addition to tax under section 6653(a)(2) for increased interest on that part of the underpayment of tax which is due to negligence or intentional...

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