Greenspan v. Commissioner

LEON J. GREENSPAN and IRENE GREENSPAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Greenspan v. Commissioner

Docket No. 5255-76.

United States Tax Court

T.C. Memo 1980-33; 1980 Tax Ct. Memo LEXIS 549; 39 T.C.M. (CCH) 1000; T.C.M. (RIA) 80033;

February 6, 1980, Filed

Leon J. Greenspan, pro se.

Richard M. Campbell and Karen Martino, for the respondent.

TANNENWALD

MEMORANDUM FINDINGS OF FACT AND OPINION

TANNENWALD, Judge: Respondent determined deficiencies in petitioners' income tax as follows:

Addition to tax

Year

Deficiency

Sec. 6653(a) 1

1972

$117,133.58

$5,856.68

1973

6,653.93

332.70.

Concessions…