NONEMAN v. COMMISSIONER

Docket No. 9709-75.

40 T.C.M. 99 (1980)

T.C. Memo. 1980-109

John W. Noneman and Marcelle E. Noneman v. Commissioner.

United States Tax Court.

Filed April 9, 1980.


Attorney(s) appearing for the Case

Richard G. Danner, Jr., 8325 Walnut Hill, Dallas, Tex., for the petitioners. Helen T. Repsis, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for the years 1972 and 1973 in the amounts of $4,117.56 and $5,018.66, respectively, and additions to tax under section 6653(a), I.R.C. 1954,1 in the amounts of $205.88 and $250.93, respectively. The issues for decision are (1) whether petitioner husband...

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