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GEMMA v. COMMISSIONER

Docket No. 91379.

26 T.C.M. 1024 (1967)

T.C. Memo. 1967-208

Albert Gemma and Marie (Maria) Gemma v. Commissioner.

United States Tax Court.

Filed October 25, 1967.

Attorney(s) appearing for the Case

Eustace T. Pliakas, 15 Westminster St., Providence, R. I., for the petitioners. Albert R. Doyle, for the respondent.

Supplemental Memorandum Opinion

BRUCE, Judge:

This case is before the Court on respondent's Motion for Leave to File a Second Amendment to Answer, accompanied by the proposed Second Amendment to Answer, and also on the respective computations for entry of decision filed by respondent and petitioner.

The respondent determined deficiencies in tax and additions to tax for fraud and for failure to file declarations of estimated tax, for the taxable...

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