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SHELTON v. COMMISSIONER

Docket No. 1835-74.

63 T.C. 193 (1974)

EMMET N. SHELTON AND STELLA SHELTON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 14, 1974.

Attorney(s) appearing for the Case

Stanley E. Jennings, for the petitioners.

Richard H. Gannon, for the respondent.

OPINION

DRENNEN, Judge:

Respondent determined a deficiency in petitioners' income tax and addition to tax under section 6653(b), I.R.C. 1954, for the year 1968 in the amounts of $4,089.10 and $2,044.55, respectively, and a deficiency in petitioners' income tax and addition to tax under section 6653(b), I.R.C. 1954, for the year 1969 in the amounts of $2,156.56 and $1,078.28, respectively.

Petitioners resided at 6646 Norman Lane, San Diego...

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