MAZZUCA v. COMMISSIONER

Docket No. 31874-87.

61 T.C.M. 2167 (1991)

T.C. Memo. 1991-116

Genaro L. Mazzuca and Tammy S. Delaney, F.K.A. Tammy S. Mazzuca v. Commissioner.

United States Tax Court.

Filed March 18, 1991.


Attorney(s) appearing for the Case

Edward R. Joyce, 317 N. 11th St., St. Louis, Mo., for the petitioner. James A. Kutten, for the respondent.


Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

In separate notices of deficiency dated June 19, 1987, respondent determined a deficiency of $4,087 in each of petitioner's Federal income tax for 1980. Respondent also determined that an addition to tax of $3,901 under section 6653(b)1 was due from petitioner Genaro L. Mazzuca.2 After concessions...

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