JOHNSON v. COMMISSIONER

Docket No. 11196-76.

36 T.C.M. 1557 (1977)

T.C. Memo. 1977-382

Lewis E. Johnson and Jeanne K. Johnson v. Commissioner.

United States Tax Court.

Filed November 2, 1977.


Attorney(s) appearing for the Case

Jerome J. Reso, Jr., 225 Baronne St., New Orleans, La., for the petitioners. Deborah R. Jaffe and E.M. Quijano, for the respondent.


Memorandum Opinion

QUEALY, Judge:

This matter is before the Court on respondent's motion to dismiss for lack of jurisdiction.

Respondent determined deficiencies in petitioners' Federal income tax and additions under section 6653(b)1 as follows:

                                  Additions to
                                   Tax Under
  Taxable Year    Deficiencies    6653(b)

  1971 .......... $116,403...

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