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COOPER v. COMMISSIONER

Docket No. 25524-83.

54 T.C.M. 334 (1987)

T.C. Memo. 1987-431

Milton B. Cooper and Estate of Bernice Cooper, Deceased, Milton B. Cooper, Executor v. Commissioner.

United States Tax Court.

Filed August 27, 1987.

Attorney(s) appearing for the Case

Leonard Bailin, 299 Bway., New York, N.Y., for the petitioners. John M. Elias and Richard Antonelli, for the respondent.

Memorandum Findings of Fact and Opinion

WRIGHT, Judge:

By notice of deficiency dated June 3, 1983, respondent determined deficiencies in petitioners' Federal income tax and additions to tax as follows:

                           Additions to Tax
Year   Deficiency    Sec. 6653(b)1   Sec. 6654(c)

1972    $ 2,255         $1,128          $  3
1974     11,040          5,520     ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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