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PARKS v. COMMISSIONER

Docket No. 1723-77.

40 T.C.M. 1228 (1980)

T.C. Memo. 1980-382

Haworth H. Parks, Lawrence V. Long and Peggy J. Long, and Estate of Kenneth R. Meguiar, Deceased, Maxine G. Meguiar, Executrix, and Maxine G. Meguiar v. Commissioner.

United States Tax Court.

Filed September 15, 1980.

Attorney(s) appearing for the Case

William H. Lassiter, Jr., 24th Floor, L & C Tower, Nashville, Tenn., for the petitioners. Wm. Robert Pope, Jr., for the respondent.

Memorandum Opinion

STERRETT, Judge:

By statutory notices dated November 24, 1976 respondent determined deficiencies in income taxes paid and additions to tax under section 6651(a) by petitioners, Haworth H. Parks, Lawrence V. and Peggy J. Long, and Kenneth R. (now deceased) and Maxine G. Meguiar as follows:

                    Haworth H. Parks

                            I.R.C. sec.
  Year...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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