Venni v. Commissioner

RICHARD R. VENNI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Venni v. Commissioner

Docket No. 23846-81.

United States Tax Court

T.C. Memo 1984-17; 1984 Tax Ct. Memo LEXIS 657; 47 T.C.M. (CCH) 874; T.C.M. (RIA) 84017;

January 10, 1984.

James V. Tamburro, for the petitioner.

Caroline R. Ades, for the respondent.

KORNER

MEMORANDUM FINDINGS OF FACT AND OPINION

KORNER, Judge: Respondent determined a deficiency of $1,127 in petitioner's 1979 Federal income taxes and an addition to tax under section 6651(a)(1) 1 of $56.35. By an amended answer, respondent also asserted that petitioner is…