Silinsky v. Commissioner

ABRAHAM SILINSKY AND STELLA SILINSKY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Silinsky v. Commissioner

Docket No. 5643-65.

United States Tax Court

T.C. Memo 1983-663; 1983 Tax Ct. Memo LEXIS 130; 47 T.C.M. (CCH) 221; T.C.M. (RIA) 83663;

October 31, 1983.

Jack H. Klinghoffer, for the respondent.

SHIELDS

MEMORANDUM FINDINGS OF FACT AND OPINION

SHIELDS, Judge: The respondent determined that there are deficiencies in income tax and additions to tax due from the petitioners as follows:

Additions to Tax

Year

Deficiency

Under Sec. 6653(b)(1) 1

1957

$436,776.42

$218,518.07

1958

755,349.40

377,817.20

1…