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SALZMAN v. COMMISSIONER

Docket No. 19571-83.

55 T.C.M. 278 (1988)

T.C. Memo. 1988-86

Stanley P. Salzman and Marilyn Salzman v. Commissioner.

United States Tax Court.

Filed February 29, 1988.

Attorney(s) appearing for the Case

Morton L. Ginsberg and Joseph I. Kazarnovsky, 230 E. 54th St., New York, N.Y., for the petitioners. Victoria Wilson Fernandez and Rose E. Gole, for the respondent.

Memorandum Findings of Fact and Opinion

WELLS, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for the taxable years 1978 and 1979 in the amounts of $25,456.62 and $20,432.81, respectively. By amendment to answer filed prior to trial, respondent also seeks (1) increased interest pursuant to section 6621(c)1 on the grounds that part of the deficiency for...

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