Goodman v. Commissioner

ROBERT A. GOODMAN AND BARBARA J. GOODMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Goodman v. Commissioner

Docket No. 11030-85

United States Tax Court

T.C. Memo 1990-114; 1990 Tax Ct. Memo LEXIS 114; 59 T.C.M. (CCH) 34; T.C.M. (RIA) 90114;

March 7, 1990

Jay I. Bartz, for the petitioners.

Terence D. Woolston and Mark S. Pendery (on brief only), for the respondent.

PARKER

MEMORANDUM FINDINGS OF FACT AND OPINION

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

Additions Under

Year

Deficiencies

Sec. 6653(a)

1974

$ 5,803.00

--

1975

8,…