CAHAN v. COMMISSIONER

Docket No. 26539-82.

52 T.C.M. 1508 (1987)

T.C. Memo. 1987-54

Norman and Marlyn Cahan v. Commissioner.

United States Tax Court.

Filed January 26, 1987.


Attorney(s) appearing for the Case

Norman Cahan, pro se, Huntingdon Valley, Pa. George W. Reynolds, for the respondent.


Memorandum Opinion

WELLS, Judge*:

Respondent determined deficiencies in petitioners' Federal income tax and additions to tax for calendar years 1976 and 1977 as follows:

                                      Additions To
                                       Tax Under
  Year                  Deficiency  Section 6653(b)
                    
                    
                    

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