GARDNER v. COMMISSIONER

Docket Nos. 14296-80, 14297-80.

44 T.C.M. 1168 (1982)

T.C. Memo. 1982-542

Gene M. Gardner v. Commissioner. Avanell Gardner v. Commissioner.

United States Tax Court.

Filed September 21, 1982.


Attorney(s) appearing for the Case

Williard A. Herbert, 825 Olive St., Dallas, Tex., for the petitioners. John S. Repsis, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in the income tax of Gene M. Gardner for the calendar year 1969 in the amount of $4,025.07 and additions to tax for this year under sections 6651(a)(1)1 and 6653(a) in the amounts of $1,006.27 and $201.25, respectively, and a deficiency in the income tax of Avanell Gardner for the calendar year...

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