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DePUMPO v. COMMISSIONER

Docket No. 5185-69.

30 T.C.M. 491 (1971)

T.C. Memo. 1971-115

Philip E. DePumpo and Mary DePumpo v. Commissioner.

United States Tax Court.

Filed May 19, 1971.

Attorney(s) appearing for the Case

Sherman F. Levey, 950 Crossroads Office Bldg., 2 Main St. E., Rochester, N. Y., for the petitioners. Stephen M. Miller, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent, under the authority of section 6653(b),1 determined additions to petitioners' income tax for taxable years 1961, 1962, 1963, and 1964 in the amounts of $210.07, $327.70, $590.45, and $877.63, respectively. The sole issue to be decided is whether petitioners possessed the fraudulent intent required by section 6653(b).

Findings of Fact

Some of the...

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