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ROSE BELL v. COMMISSIONER

Docket No. 26837-85.

54 T.C.M. 753 (1987)

T.C. Memo. 1987-501

John Bell and Rose Bell v. Commissioner.

United States Tax Court.

Filed September 28, 1987.

Attorney(s) appearing for the Case

David S. Golub, 184 Atlantic St., Stamford, Conn. for the petitioners. Robert E. Marum, for the respondent.

COHEN, Judge:

In a statutory notice of deficiency dated April 11, 1985, respondent determined deficiencies in and additions to petitioners' income tax as follows:

                                                                   Additions to Tax
                                                        ------------------------------------
                                                           Sec.         Sec.
Year   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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