WESTCOTT v. COMMISSIONER

Docket Nos. 13674-78, 13675-78, 13730-78.

40 T.C.M. 265 (1980)

T.C. Memo. 1980-144

K. Kenneth Westcott and Judith E. Westcott, et al. v. Commissioner.

United States Tax Court.

Filed April 28, 1980.


Attorney(s) appearing for the Case

K. Kenneth Westcott and Judith E. Westcott, pro se. Thomas G. Hodel, for the respondent.


Memorandum Opinion

SIMPSON, Judge:

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

                                                                   Additions to Tax
                                                                Sec. 6651(a)         Sec. 6653(a)
      Petitioner                            Year   Deficiency  I. R. C. 19542  I....

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