HATCH v. COMMISSIONER

Docket No. 1501-77.

40 T.C.M. 110 (1980)

T.C. Memo. 1980-110

Horace F. Hatch and Viola M. Hatch v. Commissioner.

United States Tax Court.

Filed April 10, 1980.


Attorney(s) appearing for the Case

John M. Smith, 404 N. Green St., Longview, Tex. 75606, for the petitioners.1 W. John Howard, for the respondent.


Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined deficiencies in Federal income tax and additions to the tax of petitioners as follows:

                             Additions to the Tax
  Taxable      Deficiencies  Under Sec. 6653(a),
   Year          In Tax          IRC 19542

   1971 .....  $ 43,678.41       $    -0-
   1972 .....    18,002.26        1,410.14
   1973 ........

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