Handelman v. Commissioner

PHILIP HANDELMAN and ESTHER HANDELMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Handelman v. Commissioner

Docket No. 4913-67.

United States Tax Court

T.C. Memo 1973-57; 1973 Tax Ct. Memo LEXIS 230; 32 T.C.M. (CCH) 249; T.C.M. (RIA) 73057;

March 7, 1973, Filed

Thomas P. Dougherty, for the petitioners.

Marion L. Weston, for the respondent.

QUEALY

MEMORANDUM FINDINGS OF FACT AND OPINION

QUEALY, Judge: Respondent has determined deficiencies and additions to the Federal income tax of 2 the petitioners as follows:

Year

Income Tax

1 Addition to the tax Section 6653(a)

1961

$ 5,654.87

$282.74

1962

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