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DAPICE v. COMMISSIONER

Docket No. 7744-80.

46 T.C.M. 598 (1983)

T.C. Memo. 1983-377

William Dapice v. Commissioner.

United States Tax Court.

Filed June 27, 1983.

Attorney(s) appearing for the Case

Tony Mancuso, 427 James St., Syracuse, N.Y., for the petitioner. Sandra M. Gilmore, for the respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge:

By statutory notice dated February 29, 1980, respondent determined the following deficiencies in, and additions to, petitioner's Federal income taxes:

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

  1972 .............   $2,922.04       $ 1,461.02
  1973 .............    3,214.66         1,607.33
...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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