LUDWIG v. COMMISSIONER

Docket No. 8088-79.

47 T.C.M. 287 (1983)

T.C. Memo. 1983-678

Harvey A. Ludwig and Beverly Ludwig v. Commissioner.

United States Tax Court.

Filed November 10, 1983.


Attorney(s) appearing for the Case

Austin J. Doyle, Jr. and Richard H. Champion, 1302 18th Street N.W., Washington, D.C., for the petitioners. Kathleen E. Whatley, for the respondent.


Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined the following deficiencies in, and additions to, petitioners' Federal income taxes:

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

  1974 .............. $55,895.74     $28,346.37
  1975 ..............  38,203.80      20,889.40

By amended answer, respondent redetermined...

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