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MAST v. COMMISSIONER

Docket No. 43312-85, 43313-85, 43314-85, 43315-85, 43316-85.

56 T.C.M. 1522 (1989)

T.C. Memo. 1989-119

Gifford M. Mast, Jr. and Judith A. Mast, et al. v. Commissioner.

United States Tax Court.

Filed March 23, 1989.

Attorney(s) appearing for the Case

David J. Duez, for the petitioners. Albert B. Kerkove, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes as follows:

                                                                     Addition to
                                   Docket                              tax under
         Petitioner                Number     Year   Deficiency     Sec. 6621(c)
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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