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LANKFORD v. COMMISSIONER

Docket No. 7904-77.

40 T.C.M. 331 (1980)

T.C. Memo. 1980-169

Mildred Lankford v. Commissioner.

United States Tax Court.

Filed May 12, 1980.

Attorney(s) appearing for the Case

William Henry Agee, 607 Commercial National Bank Bldg., Anniston, Ala., for the petitioner. Thomas R. Thomas, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in Charles G. Lankford's and Mildred Lankford's 1973 income tax in the amount of $4,954.10 and a section 6653 (b), I.R.C. 1954,1 addition to tax in the amount of $2,477.05. The instant case involves a petition by Mildred Lankford alone for a redetermination of the deficiency and addition to tax.2 Due to concessions...

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