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LaCAPRIA v. COMMISSIONER

Docket No. 3405-80.

45 T.C.M. 463 (1983)

T.C. Memo. 1983-5

Susan M. LaCapria v. Commissioner.

United States Tax Court.

Filed January 4, 1983.

Attorney(s) appearing for the Case

Frank A. Marciello, Jr., 100 Bway, Somerville, Mass., for the petitioner. Maureen T. O'Brien, for the respondent.

Memorandum Findings of Fact and Opinion

NIMS, Judge:

Respondent determined deficiencies in petitioner's Federal income taxes and additions to tax as follows:

                                  Addition to Tax
  Year             Deficiency      Sec. 6653(b)1

  1973 .........   $4,769.24       $2,384.62
  1974 .........    4,250.06        2,125.03
  1975 .........    8,713.40        4,356.70
  1976 ......... ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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