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PRESLEY v. COMMISSIONER

Docket Nos. 1867-70, 5051-70, 4720-71.

38 T.C.M. 1301 (1979)

T.C. Memo. 1979-339

Sam Presley, Sr., and Estate of Louise Presley, Deceased, Sam Presley, Sr., Administrator v. Commissioner. Sam Presley, Sr. v. Commissioner.

United States Tax Court.

Filed August 27, 1979.

Attorney(s) appearing for the Case

Roland J. Mestayer, Jr., for the petitioners. Frank Simmons, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined the following deficiencies in and additions to the petitioners' Federal income taxes:

                                                                   Addition to Tax
                                                                     Sec. 6653(b)
                  Petitioner                Year     Deficiency    I. R. C. 19541
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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