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SWAYZE v. COMMISSIONER

Docket No. 11944-81.

45 T.C.M. 1104 (1983)

T.C. Memo. 1983-168

Lewis E. and Darlene D. Swayze v. Commissioner.

United States Tax Court.

Filed March 29, 1983.

Attorney(s) appearing for the Case

Barbara J. Rose, 5319 S.W. Westgate Dr., Portland, Ore., for the petitioners. Ralph W. Jones, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

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

                                  Sec. 6653(a),
                                  I.R.C. 1954
  Year              Deficiency   Addition to Tax

  1977 ............  $  270          $ 13.50
  1978 ............   4,280           214.00
  1979 ............   4,313           215...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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