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MAX v. COMMISSIONER

Docket No. 19994-81.

48 T.C.M. 984 (1984)

T.C. Memo. 1984-464

Carlos Max and Encarnacion Max v. Commissioner.

United States Tax Court.

Filed August 30, 1984.

Attorney(s) appearing for the Case

Jerome S. Richman, Edward P. Guttenmacher, Michael S. Cease, Sidney A. Soltz, and Neal E. Farr, for the petitioners. Judy K. Hunt, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

In his notice of deficiency dated May 28, 1981, respondent determined the following deficiencies in and additions to petitioners' Federal income taxes:

                               Addition to tax
                                 pursuant to
  Year            Deficiency     sec. 6653(b)

  1974..........  $21,235.96     $10,617.98
  1975..........    7,277.31       3,638.66
  1976...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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