HARRIS v. C.I.R.

No. 83-1463.

745 F.2d 378 (1984)

Robert C. HARRIS and Frances A. Harris, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided October 4, 1984.


Attorney(s) appearing for the Case

Robert C. Harris, pro se.

Kenneth W. Gideon, Chief Counsel, I.R.S., Glenn L. Archer, Jr., Asst. Atty. Gen., Carleton D. Powell, Patricia A. Willing, Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before KENNEDY, Circuit Judge, PHILLIPS, Senior Circuit Judge, and WOODS, District Judge.


PER CURIAM.

This is an appeal from a Tax Court decision1 finding petitioners liable for deficiencies in income tax due for the taxable years 1970 and 1971, and for additions to tax due for those same years. The additions were imposed due to violation of 26 U.S.C. § 6651(a)(1) (late filing) and 26 U.S.C. § 6653(a) (negligence).

During the years in question, 1970, 1971 and 1972, petitioners Robert and Frances Harris sold...

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