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HOUCK v. COMMISSIONER

Docket No. 396-80.

42 T.C.M. 1762 (1981)

T.C. Memo. 1981-682

James E. Houck and Dorothy A. Houck v. Commissioner.

United States Tax Court.

Filed November 25, 1981.

Attorney(s) appearing for the Case

James B. Panther, for the petitioners. Kevin M. Bagley, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $9,684 in petitioners' Federal income tax for 1976 and an addition to tax in the amount of $484 under section 6653(a).1 In an amended answer, respondent alleges that the amount of the deficiency is $9,857 and that the addition to tax is $493.2 The issues for decision are: (1) Whether petitioners...

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