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LAROTONDA v. COMMISSIONER

Docket No. 17802-84.

89 T.C. 287 (1987)

JERRY LAROTONDA AND LEONIE LAROTONDA, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 13, 1987.

Attorney(s) appearing for the Case

Jerry Larotonda and Leonie Larotonda, pro se.

Jeffrey W. Frantz, for the respondent.

JACOBS, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for 1981 in the amount of $11,796.28, and additions to tax pursuant to sections 6653(a)(1) and 6653(a)(2)1 of $598.81 and 50 percent of the interest due on the underpayment attributable to negligence, respectively.

The issues for decision are: (1) Whether a payment made from petitioner Jerry Larotonda's Keogh account in compliance with respondent...

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