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MASTERSON v. COMMISSIONER

Docket No. 5113-80.

42 T.C.M. 1758 (1981)

T.C. Memo. 1981-681

Thomas J. Masterson and Eleanor P. Masterson v. Commissioner.

United States Tax Court.

Filed November 25, 1981.

Attorney(s) appearing for the Case

Thomas J. Masterson, pro se, St. Petersburg, Fla. Avery Cousins, III, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1975 in the amount of $54,365. He also determined substantial additions to tax under sections 6651(a)(1)1 and 6653(a). However, respondent has now conceded that petitioners' return was timely filed and that the addition to tax under section 6651(a)(1) is inapposite. Additionally, respondent...

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