MOSBY v. COMMISSIONER

Docket No. 2070-82.

47 T.C.M. 1154 (1984)

T.C. Memo. 1984-90

Cleophas and Velma S. Mosby v. Commissioner.

United States Tax Court.

Filed February 27, 1984.


Attorney(s) appearing for the Case

Lonnie G. McGee, 2356 Moore St., San Diego, Calif., for the petitioners. Elaine Moriwaki, for the respondent.


Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

For the calendar year 1978, respondent determined a deficiency in petitioners' income tax of $2,908, together with additions to tax under section 6651(a)1 of $75.25, and under section 6653(a) of $275.35. Petitioners having assigned no error to respondent's determination of addition to tax under section 6651(a), the issues which we must decide are: (a) Whether the sum...

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