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EPSTEIN v. COMMISSIONER

Docket No. 3530-95.

71 T.C.M. 3083 (1996)

T.C. Memo. 1996-239

Harvey I. Epstein and Arlene B. Epstein v. Commissioner.

United States Tax Court.

Filed May 23, 1996.

Attorney(s) appearing for the Case

Richard S. Kestenbaum and Bernard S. Mark, Great Neck, N.Y, for the petitioners. William J. Gregg and Thomas J. Kerrigan, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

NIMS, Judge:

Respondent determined the following deficiencies in petitioners' Federal income tax and additions to tax:

                                   Additions to Tax
                                   ----------------
Year                   Deficiency   Sec. 6653(a)

1976 ...............    $49,828        $2,491
1977...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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