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WOOD v. COMMISSIONER

Docket No. 2575-68.

30 T.C.M. 525 (1971)

T.C. Memo. 1971-125

James E. Wood and Damita Jo Wood v. Commissioner.

United States Tax Court.

Filed May 27, 1971.

Attorney(s) appearing for the Case

Arthur M. Reynolds, for the petitioners. Thomas C. Morrison, for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined a deficiency of $29,665.29 in petitioners' income tax for the taxable year 1962, along with a section 6653(b)1 penalty of $14,832.64 and, pursuant to section 6653 (d) an overassessment of a section 6651(a) addition to tax in the amount of $51.63.

Concessions have been made by both parties, and only two issues remain for our consideration...

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