BRUDER v. COMMISSIONER

Docket No. 8636-88.

57 T.C.M. 873 (1989)

T.C. Memo. 1989-328

Alan F. Bruder and Mary J. Bruder v. Commissioner.

United States Tax Court.

Filed July 11, 1989.


Attorney(s) appearing for the Case

Alan C. Applebaum, 29100 Northwestern Hwy., Southfield, Mich., for the petitioners. Thomas M. Rath, for the respondent.


Memorandum Finding of Fact and Opinion

WHITAKER, Judge:

By statutory notice dated February 3, 1988, respondent determined a deficiency in petitioners' 1983 Federal income tax in the amount of $163,208. Respondent also determined an addition to tax pursuant to section 6651(a)(1)1 in the amount of $40,799 and an addition to tax pursuant to section 6661 in the amount of $40,802. The sole issue is whether petitioners filed a Federal...

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