PADOW v. COMMISSIONER

Docket No. 7601-83.

53 T.C.M. 837 (1987)

T.C. Memo. 1987-250

George Padow and Yetta Padow v. Commissioner.

United States Tax Court.

Filed May 12, 1987.


Attorney(s) appearing for the Case

William Grogan, 200 West Franklin St., Richmond, Va., for the petitioners. John McDougal, for the respondent.


Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined deficiencies in petitioners' Federal income tax and additions to tax as follows:

                     Income Tax   Addition to Tax
Year                 Deficiency    Sec. 6653(b)1

1972 ..............  $11,209.26      $5,604.63
1973 ..............   13,650.59       6,825.30
1974 ..............   10...

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