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LLORENTE v. COMMISSIONER

Docket No. 10962-76.

74 T.C. 260 (1980)

RAUL LLORENTE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 13, 1980.

Attorney(s) appearing for the Case

Leonard Bailin, for the petitioner.

Lewis R. Mandel and Iris K. Rothman, for the respondent.

STERRETT, Judge:

By letter dated September 17, 1976, respondent determined a deficiency in petitioner's income taxes for the taxable year ended December 31, 1974, in the amount of $29,403.76. Respondent has also determined additions to tax pursuant to sections 6651(a), 6653(a), and 6654(a), I.R.C. 1954, in the amounts of $7,350.94, $1,470.19, and $940.93, respectively. After concessions, the primary issue remaining is whether petitioner had unreported income...

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