COLEMAN v. COMMISSIONER

Docket No. 28021-81.

46 T.C.M. 1180 (1983)

T.C. Memo. 1983-510

Lowell H. Coleman and Fern Coleman v. Commissioner.

United States Tax Court.

Filed August 22, 1983.


Attorney(s) appearing for the Case

J. Jay Bullock, 353 East 300 South, Salt Lake City, Utah, for the petitioners. R. Alan Lockyear, for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

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

                                       Sec. 6653(b)1
  Year                  Deficiency    Addition to Tax

  1975 ............     $2,709.05        $1,354.53
  1976 ............      4,225.86         2,112.93
  1977 ............      2,757.77         1,378.89...

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