T.C. Memo. 1996-173
UNITED STATES TAX COURT
LEON L. SICARD AND ELEANOR SICARD, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11870-93. Filed April 10, 1996
Jonathan B. Dubitzky and Jesse M. Fried, for petitioner.
David N. Brodsky and Madlyn B. Coyne, for respondent.
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)(A) Sec. 6653(a)(1)(B) Sec. 6661
1987 $73,150 $3,658 50% of the interest $18,288
due on the deficiency
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