DeFRANCO v. COMMISSIONER

Docket No. 23476-85.

55 T.C.M. 1722 (1988)

T.C. Memo. 1988-400

Ralph DeFranco v. Commissioner.

United States Tax Court.

Filed August 29, 1988.


Attorney(s) appearing for the Case

Moe D. Karash, 70-20 Austin Street, Forest Hills, N.Y., for the petitioner. Jody Tancer, for the respondent.


Memorandum Findings of Fact and Opinion

WRIGHT, Judge:

By three separate notices of deficiency each dated April 12, 1985, respondent determined deficiencies in petitioner's Federal income tax and additions to tax pursuant to section 6653(b)1 in the following amounts:2

                                        Addition to tax
Year                 Deficiency         ...

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