HODGE v. COMMISSIONER

Docket No. 17275-80.

47 T.C.M. 434 (1983)

T.C. Memo. 1983-708

Herbert Curtis Hodge and Vera Mae Hodge v. Commissioner.

United States Tax Court.

Filed November 29, 1983.


Attorney(s) appearing for the Case

C. David Gantt, (specially recognized) for the petitioners. Mathew E. Bates, for the respondent.


Memorandum Opinion

KÖNER, Judge:

For the calendar years 1975 and 1976, respondent determined deficiencies in income tax and additions to tax against petitioners as follows:

               Deficiency
               in Income   Additions to Tax
  Years           Tax      Section 6653(a)1

  1975 .......  $39,110        $1,956
  1976 .......   14,322           716

In their petition herein, as twice...

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