BOLTON v. COMMISSIONER

Docket Nos. 1720-73-1722-73.

34 T.C.M. 1602 (1975)

T.C. Memo. 1975-373

Donald R. Bolton, Sr. v. Commissioner. Donald R. Bolton, Sr., and Lucille S. Bolton v. Commissioner.

United States Tax Court.

Filed December 31, 1975.


Attorney(s) appearing for the Case

Jeff D. Batts and Pressley B. Brawley, Jr., for the petitioners. Eric B. Jorgensen, for the respondent.


Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined deficiencies in Federal income tax and additions to the tax pursuant to section 6653(b)1 as follows:

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                                  Docket                Income      Additions
       Name                         No.     Year          Tax         to Tax
...

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