VINSON v. COMMISSIONER

Docket Nos. 4701-77, 5115-77.

38 T.C.M. 740 (1979)

T.C. Memo. 1979-175

Robert J. Vinson and Ola M. Vinson v. Commissioner. A. Starke Taylor, Jr. and Carolyn Taylor v. Commissioner.

United States Tax Court.

Filed May 2, 1979.


Attorney(s) appearing for the Case

Harry M. Brants, 2300 Fort Worth Natl. Bank Bldg., Fort Worth, Tex. for the petitioners. J. Michael Brown, for the respondent.


Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

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

-------------------------------------------------------------
                                       Addition to tax
   Docket No.   Year    Deficiency    Sec. 6651(a)(1)1
-------------------------------------------------------------
    4701-77     1972    $4,246.84...

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