GOWER v. COMMISSIONER

Docket No. 7674-78.

43 T.C.M. 522 (1982)

T.C. Memo. 1982-72

Charles Gower and Shirley Gower v. Commissioner.

United States Tax Court.

Filed February 11, 1982.


Attorney(s) appearing for the Case

Charles Gower and Shirley Gower, pro se, Glendale, Ariz. Richard Patrick, for the respondent.


Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined the following deficiencies in, and additions to, the petitioners' Federal income taxes:

-----------------------------------------------------------------------------
                                                   Additions to Tax
                                          Sec. 6653(a)        Sec. 6653(b)
  Petitioner       Year    Deficiency    I.R.C. 1954...

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