GALVIN v. COMMISSIONER

Docket No. 11697-81.

45 T.C.M. 221 (1982)

T.C. Memo. 1982-689

Dale A. Galvin and Nancy M. Galvin v. Commissioner.

United States Tax Court.

Filed November 29, 1982.


Attorney(s) appearing for the Case

Merritt A. Gardner, 2600 First Florida Tower, Tampa, Fla., for the petitioners. Jane T. Dickinson, for the respondent.


Memorandum Findings of Fact and Opinion

TANNENWALD, Chief Judge:

This case is currently before us on petitioners' motion for summary judgment under Rule 121.1 Respondent determined the following deficiencies in and additions to petitioners' Federal income taxes:

                                    Additions to
                                     tax under
  Year                  Deficiency  sec. 6653(b)
                    
                    
                    

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