CARL v. COMMISSIONER

Docket No. 2673-77.

41 T.C.M. 1346 (1981)

T.C. Memo. 1981-202

Nicholas P. Carl and Betty Carl v. Commissioner.

United States Tax Court.

Filed April 27, 1981.


Attorney(s) appearing for the Case

Daniel C. Ertel, for the petitioners. Bradford A. Johnson, for the respondent.


Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

In a statutory notice of deficiency mailed to petitioners on December 31, 1976, respondent determined the following deficiencies in, and additions to, petitioners' Federal income tax.

    Taxable                        Addition to tax
  year ended                        sec. 6653(b),
    Dec. 31       Deficiency       I. R. C. 19541

    1969 ........ $10...

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