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PHILLIPS v. COMMISSIONER

Docket No. 4828-78.

47 T.C.M. 1289 (1984)

T.C. Memo. 1984-133

Ellison Phillips and Virginia Phillips v. Commissioner.

United States Tax Court.

Filed March 19, 1984.

Attorney(s) appearing for the Case

John J. Vassen, 1801 North Belt West, Belleville, Ill. Patrick B. Mathis, and Roger L. Vetter, for the petitioners. David T. Karzon, Jr., and Reid M. Huey, for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

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

    Year         Deficiency   Sec. 6653(b)1

    1966 ........ $ 2,379         $1,190
    1967 ........   3,284          1,642
    1968 ........  10,404          5,202
    1969 ........   6,458          3,229

1 Unless otherwise...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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