Friedman v. Commissioner

HIRSCH FRIEDMAN AND JANE E. FRIEDMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Friedman v. Commissioner

Docket No. 115-90

United States Tax Court

T.C. Memo 1992-588; 1992 Tax Ct. Memo LEXIS 606; 64 T.C.M. (CCH) 975;

October 1, 1992, Filed

Decision will be entered under Rule 155.

For Petitioners: Hirsch Friedman.

For Respondent: Roslyn D. Grand.

WELLS

WELLS

MEMORANDUM FINDINGS OF FACT AND OPINION

WELLS, Judge: Respondent determined a deficiency in and additions to petitioners' Federal income tax as follows:

Additions to Tax

Year

Deficiency

Sec. 6653(a)(1)

Sec. 6653(a)(2)

Sec. 6661

1985

$ 46,450

$…