BARRIER v. COMMISSIONER

Docket No. 16949-79.

46 T.C.M. 100 (1983)

T.C. Memo. 1983-258

John C. Barrier and Laverne Barrier v. Commissioner.

United States Tax Court.

Filed May 9, 1983.


Attorney(s) appearing for the Case

Robert Kovacevich, 703 Lincoln Bldg., Spokane, Wash., for the petitioners. James A. Nelson, for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined deficiencies in petitioners' joint Federal income tax and additions to tax under section 6653(b)1 as follows:

                                    Addition
  Year              Deficiency       to Tax

  1973 .........    $ 63,812.85    $31,906.43
  1974 .........     129,737.52     64,868.76
  1975 .........      61,626.62     30...

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