LEVINE v. COMMISSIONER

Docket Nos. 11611-81, 11613-81, 6949-83, 6950-83, 34842-83, 10937-84.

54 T.C.M. 1277 (1987)

T.C. Memo. 1987-606

Neal H. Levine, and Estate of Gail L. Levine, Neal H. Levine, Personal Representative v. Commissioner. Harry H. Epstein and Marian Epstein v. Commissioner.

United States Tax Court.

Filed December 10, 1987.


Attorney(s) appearing for the Case

Jose Garcia-Pedrosa, 1401 Brickel Ave., Miami, Fla., Robert Rubenstein and Jeffrey Frantz, for the petitioners. James Clark, Avery B. Cousins III, for the respondent.


Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

Respondent determined deficiencies and additions to tax under section 6653(b)1 against petitioners Neal H. Levine and the Estate of Gail L. Levine (docket Nos. 11611-81, 6950-83, and 10937-84) for the years 1970 through 1980, both inclusive, in the following amounts:

                     Addition to Tax
Year    Deficiency   Section 6653...

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