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GRAY v. COMMISSIONER

Docket No. 6128-76.

41 T.C.M. 682 (1981)

T.C. Memo. 1981-1

Paul F. Gray, Jr. and Wilma Gray v. Commissioner.

United States Tax Court.

Filed January 5, 1981.

Attorney(s) appearing for the Case

H. Wayne Grant, 150 MacClellan Blvd., Chattanooga, Tenn., Perry Shields, and Leslie Shields, for the petitioners. Roy R. Allison, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income tax and additions to tax under section 6653(b), I.R.C. 1954,1 for the years and in the amounts as follows:

                              Additions to Tax
                             Under Sec. 6653(b),
  Year2   Deficiencies     I. R. C. 1954

  1968 ....... $ 22,466.07...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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