Quantz v. Commissioner

CHESTER C. QUANTZ AND JANET M. QUANTZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Quantz v. Commissioner

Docket No. 16723-88

United States Tax Court

T.C. Memo 1990-39; 1990 Tax Ct. Memo LEXIS 39; 58 T.C.M. (CCH) 1274; T.C.M. (RIA) 90039;

January 23, 1990

Richard J. Siriani, for the petitioners.

Dennis G. Driscoll, for the respondent.

COHEN

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge: In a statutory notice sent April 7, 1988, respondent determined deficiencies in and additions to petitioners' Federal income taxes as follows:

Additions to Tax

Year

Deficiency

Sec. 6653(b)

1979

$…