LOLLIS v. COMMISSIONER

Docket No. 6992-73.

35 T.C.M. 43 (1976)

T.C. Memo. 1976-15

Earl J. Lollis and Ruth Lollis v. Commissioner.

United States Tax Court.

Filed January 20, 1976.


Attorney(s) appearing for the Case

John Bucan and William T. Ivey, Jr., 708 W. 20th Merced, Calif., for the petitioners. Edward B. Simpson, for the respondent.


Memorandum Findings of Fact and Opinion

STERRETT, Judge:

The respondent determined a deficiency in petitioners' income tax and additions thereto for the taxable years 1963, 1964, 1965, and 1966 as follows:

                               Additions to tax
  Year             Deficiency      6653(b)

  1963 ..........  $17,713.80     $8,856.90
  1964 ..........   12,039.76      6,019.88
  1965 ..........    8,566.65      4,283.33
  1966 .....

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