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ESTATE OF VELLA v. COMMISSIONER

Docket No. 10791-76.

43 T.C.M. 528 (1982)

T.C. Memo. 1982-73

Estate of Joseph J. Vella, deceased, Betty Vella Launius, Executrix, and Betty Vella Launius, formerly Betty R. Vella v. Commissioner.

United States Tax Court.

Filed February 11, 1982.

Attorney(s) appearing for the Case

Ronald L. Boyer, 118 West Elm, Rogers, Arkansas, for the petitioners. Val J. Albright, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes and additions to tax under section 6653(b)1 as follows:

                                Sec. 6653(b)
  Year          Deficiency     Addition to Tax

  1966 ........ $6,426.49        $3,213.24
  1967 ........  4,348.49         2,174.24
  1968 ........  2,290.08           -0-
   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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