FELTS v. COMMISSIONER

Docket Nos. 7598-77, 3717-79,

41 T.C.M. 1270 (1981)

T.C. Memo. 1981-180

W.D. Felts and Laverne Felts v. Commissioner.

United States Tax Court.

Filed April 14, 1981.


Attorney(s) appearing for the Case

William P. Hardeman, for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined the following deficiencies in petitioner W.D. Felts' Federal income taxes and additions to tax:

                               Addition to Tax
                                Sec. 6653(b)
  Year            Deficiency    I. R. C. 1954

  1971 .......... $ 9,701.00    $ 4,850.50
  1972 .......

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