HODGSON v. COMMISSIONER

Docket No. 762-73.

35 T.C.M. 1701 (1976)

T.C. Memo. 1976-377

Diana T. Hodgson v. Commissioner.

United States Tax Court.

Filed December 7, 1976.


Attorney(s) appearing for the Case

Edward N. Post, Law Bldg., 213 East Green Drive, High Point, N.C., for the petitioner. Eric B. Jorgensen, for the respondent.


Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined deficiencies in income taxes and additions to tax according to sections 6651(a)1 and 6653(a) in the joint income tax returns of Robert B. Hodgson and Diana T. Hodgson as follows:

                                 Additions to Tax
                  Income        Sec.         Sec.
  Year             Tax         6651(a)      6653(a)

  1967...

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