WILLIS v. COMMISSIONER

Docket No. 1085-80.

45 T.C.M. 1168 (1983)

T.C. Memo. 1983-180

Gordon C. Willis and Jean N. Willis v. Commissioner.

United States Tax Court.

Filed April 4, 1983.


Attorney(s) appearing for the Case

Robert J. Tyrrell, 4520 East West Highway, Bethesda, Md. Scott D. Anderson, for the respondent.


Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the year 1976 in the amount of $22,706 and an addition to tax under section 6651(a)1 in the amount of $1,135.

Petitioners have conceded the correctness of all respondent's adjustments in the notice of deficiency except two, leaving as the only issues...

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