BRONCATTI v. COMMISSIONER

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

Respondent, in his notice of deficiency dated July 31, 1978, determined deficiencies in petitioners' 1975 and 1976 Federal income taxes and additions to tax under section 6653(a), I.R.C. 1954, as follows:

                               Addition to tax under
  Year            Deficiency      sec. 6653(a)

  1975 ...........  $2,151            $108
  1976 ...........   5,218         ...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
Let's get started
                                
                                

                                    

                                    
                                    

                                    Welcome to the leading source of independent legal reporting 
                                    

                                        Sign on now to see your case. 
                                        

                                        Or view more than 10 million decisions and orders.
                                        
                                        

                                            
Updated daily.
                                            
Uncompromising quality.
                                            
Complete, Accurate, Current.
                                        
                                    
                                    
                                    
Subscribe
Now!