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STOVER v. COMMISSIONER

Docket No. 4772-83.

48 T.C.M. 1400 (1984)

T.C. Memo. 1984-551

Aaron M. Stover and Dixie Stover v. Commissioner.

United States Tax Court.

Filed October 15, 1984.

Attorney(s) appearing for the Case

Richard W. Davis, 711 Degree of Honor Building, St. Paul, Minn., for the petitioners. Mark A. Pridgeon, for the respondent.

Memorandum Opinion

GERBER, Judge:*

Respondent determined deficiencies in petitioners' 1979 and 1980 Federal income taxes in the amounts of $2,954 and $1,619, respectively. Additionally, the respondent determined an addition to tax under section 6653(a)1 (negligence) for taxable year 1979 of $147.70. After agreement by the parties as to the addition to tax, the sole issue for our consideration is whether...

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