PROFESSIONAL SERVICES v. COMMISSIONER

Docket Nos. 2674-80, 2675-80.

79 T.C. 888 (1982)

PROFESSIONAL SERVICES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT EUGENE F. AND PATRICIA J. MORTON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 23, 1982.


Attorney(s) appearing for the Case

Jean S. Schanen, for the petitioner.

Jeannette A. Cyphers, for the respondent.


KÖRNER, Judge:*

Respondent determined deficiencies of income tax plus additions to tax under section 6653(a)2 as follows:

        Petitioner                Year    Docket No.     Deficiency     Sec. 6653(a)

 Eugene and Patricia Morton       1976     2675-80        $29,048          $1,452
               ...

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