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MARTORELLI v. COMMISSIONER

Docket No. 9000-76.

40 T.C.M. 848 (1980)

T.C. Memo. 1980-291

Vincent B. Martorelli and G. Diane Martorelli v. Commissioner.

United States Tax Court.

Filed August 4, 1980.

Attorney(s) appearing for the Case

Robert J. White, for the petitioners. Joseph C. Hollywood, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined deficiencies in petitioners' income tax, plus additions to the tax under section 6653(b)1 for fraud, as follows:

  Year       Deficiency1a   Sec. 6653(b)

  1969 ...... $29,012.63          $14,506.32
  1970 ......   7,576.96            3,788.48

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