Stoller v. Commissioner

PHILIP STOLLER AND MILDRED STOLLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Stoller v. Commissioner

Docket No. 8731-72.

United States Tax Court

T.C. Memo 1983-319; 1983 Tax Ct. Memo LEXIS 474; 46 T.C.M. (CCH) 345; T.C.M. (RIA) 83319;

June 6, 1983.

Philip Stoller, for the petitioners.

Richard A. Mandel and Jody Tancer, for the respondent.

KORNER

MEMORANDUM FINDINGS OF FACT AND OPINION

KORNER, Judge: Respondent determined deficiencies of income tax against petitioners and additions to tax against petitioner Philip Stoller as follows:

Section 6653 (b) 1

Tax Year

Deficiency

Additions to Tax

(…