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GRAFF v. COMMISSIONER

Docket No. 3958-77

74 T.C. 743 (1980)

ALVIN V. GRAFF, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 21, 1980.

Attorney(s) appearing for the Case

Robert L. Trimble, for the petitioner.

John W. Dierker and Alan C. Levine, for the respondent.

SIMPSON, Judge:

The Commissioner determined deficiencies in the petitioner's Federal income taxes of $81,931.43 for 1973 and $1,429.80 for 1974. He also determined an addition to tax of $4,096.57 for 1973 under section 6653(a) of the Internal Revenue Code of 1954,1 but he now concedes that the petitioner is not liable for such addition to tax. After concessions by the parties, the issues for decision are: (1) Whether the interest...

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