Foerstel v. Commissioner

CLEMENT FOERSTEL AND MARY FOERSTEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Foerstel v. Commissioner

Docket No. 686-84.

United States Tax Court

T.C. Memo 1987-546; 1987 Tax Ct. Memo LEXIS 538; 54 T.C.M. (CCH) 982; T.C.M. (RIA) 87546;

October 27, 1987.

John E. Crooks, for the petitioners (at trial only).

John O. Kent, for the respondent.

COHEN

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge: Respondent determined deficiencies in and additions to petitioners' Federal income taxes as follows:

Additions to Tax

I.R.C.

Tax year Ended

Deficiency

Section 6653(a) 1

12-31-78

$ 11,114.12

$ 555.71

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