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LEVERT v. COMMISSIONER

Docket No. 533-85, 42103-85, 48623-86.

57 T.C.M. 910 (1989)

T.C. Memo. 1989-333

J. Alfred Levert II and Martha F. Levert v. Commissioner.

United States Tax Court.

Filed July 13, 1989.

Attorney(s) appearing for the Case

Gerald H. Litwin, 80 Park Plaza, Newark, N.J., for the petitioners. Albert G. Kobylarz, for the respondent.

Memorandum Findings of Fact and Opinion

WELLS, Judge:

Respondent determined the following deficiencies and additions to tax against petitioners:

                                               Additions to Tax Under Sections2
                                        ---------------------------------------------
Year                      Deficiency    6653(a)   6653(a)(1)   6653...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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