KOFMEHL v. COMMISSIONER

Docket No. 8845-74.

37 T.C.M. 1831 (1978)

T.C. Memo. 1978-439

Patrick H. Kofmehl and Linda M. Kofmehl v. Commissioner.

United States Tax Court.

Filed November 6, 1978.


Attorney(s) appearing for the Case

Robert E. Kovacevich and Richard P. Algeo, 703 Lincoln, Spokane, Wash., for the petitioners. Matthew W. Stanley, for the respondent.


Memorandum Findings of Fact and Opinion

IRWIN, Judge:

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

                                   Addition to tax
  Year              Deficiency     Section 6653(b)

  1967 ............ $ 2,268.10       $ 1,134.05
  1968 ............  15,898.78         7,949.39
  1969 ............  21,162...

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