WEDGEWORTH v. COMMISSIONER

Docket No. 14499-81.

47 T.C.M. 1716 (1984)

T.C. Memo. 1984-225

Emmanuel H. Wedgeworth and Joyce M. Wedgeworth v. Commissioner.

United States Tax Court.

Filed April 26, 1984.


Attorney(s) appearing for the Case

Edith E. Siler, for the respondent.


Memorandum Opinion

WILBUR, Judge:

Respondent determined the following deficiencies and additions to tax with respect to petitioners' Federal income taxes for 1975 and 1976:

                                 Addition to Tax
  Year               Deficiency   Sec. 6653(b)1

  1975 ............. $4,194.96     $2,097.48
  1976 .............  5,079.68      2,539.84

This case is before us upon respondent's...

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