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CHAPMAN v. COMMISSIONER

Docket Nos. 3434-78, 3435-78.

44 T.C.M. 35 (1982)

T.C. Memo. 1982-307

Lyle A. and Florence Whitney Chapman v. Commissioner. Durant Foundry and Machine Co. v. Commissioner.

United States Tax Court.

Filed June 3, 1982.

Attorney(s) appearing for the Case

Lyle A. Chapman, pro se, Durant, Iowa. Robert M. Fowler, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:*

Respondent determined deficiencies and additions to tax in petitioners' Federal income taxes for 1973 and 1974 as follows:

Lyle A. and Florence Whitney Chapman
    (Chapmans)

  Year    Deficiency   Sec. 6653(a)2

  1973    $42,319.03     $2,115.95
  1974     15,847.26        792.36

Durant Foundry and Machine Co. (Durant...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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