DOWELL v. COMMISSIONER

Docket No. 2150-75.

68 T.C. 646 (1977)

ALFONZO L. DOWELL AND VIVIAN T. DOWELL, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 1, 1977.


Attorney(s) appearing for the Case

Richard S. Karam and Stephen Jones, for the petitioners.

Thomas J. Miller, for the respondent.


OPINION

TIETJENS, Judge:

Respondent determined the following deficiencies in the petitioners' Federal income taxes:

                                                        Additions to tax
                                                Sec. 6653(b),        Sec. 6651(a),
      Year                      Deficiency      I.R.C. 1954         I.R.C. 1954

      1963 ................     ...

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