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ROSENBERG v. COMMISSIONER

Docket Nos. 7429-71, 7430-71.

33 T.C.M. 31 (1974)

T.C. Memo. 1974-10

Richard P. Rosenberg v. Commissioner. Petworth Pharmacy, Inc. v. Commissioner.

United States Tax Court.

Filed January 17, 1974.

Attorney(s) appearing for the Case

Sylman I. Euzent, for the petitioners. James J. Keightley, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined deficiencies in petitioners' Federal income tax and addition to tax as follows:

____________________________________________________________________________________
                                                                    Addition to tax
                                    Docket   Taxable  Income Tax     Sec. 6653(b)
     Petitioner              ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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