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ROSENBERG v. COMMISSIONER

Docket No. 3174-74.

37 T.C.M. 1263 (1978)

T.C. Memo. 1978-303

Nathan Rosenberg and Gertrude Rosenberg v. Commissioner.

United States Tax Court.

Filed August 7, 1978.

Attorney(s) appearing for the Case

Nathan Rosenberg, pro se, 82-22 214th St., Jamaica, N.Y. Jack H. Klinghoffer, for the respondent.

Memorandum Opinion

FORRESTER, Judge:

Respondent has determined deficiencies in petitioners' Federal income taxes for the years 1969 and 1970, in the respective amounts of $1,423 and $2,076, and section 6653(a) additions to the tax in the respective amounts of $71 and $103.80. Respondent has now conceded the negligence penalty addition for each year and the only remaining question is whether the selling price of options sold by petitioner-husband, and giving...

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