SIROVATKA v. COMMISSIONER

Docket No. 12247-77.

47 T.C.M. 71 (1983)

T.C. Memo. 1983-634

Edward G. Sirovatka and Barbara A. Sirovatka v. Commissioner.

United States Tax Court.

Filed October 12, 1983.


Attorney(s) appearing for the Case

John K. O'Connor, Leland E. Hutchinson, and James A. Alexander, for the petitioners. Harmon Dow and Francis J. Emmons, for the respondent.


Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes:

                                    Additions to
                                    tax Section
  Year              Deficiency        6653(a)

  1972 ............. $ 6,338.00        -0-
  1973 .............  17,056.00      $853.00
  1974 .............  25,911.00        -0-

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