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WILLIAMS v. COMMISSIONER

Docket Nos. 3150-82, 3151-82, 3152-82, 3153-82.

49 T.C.M. 272 (1984)

T.C. Memo. 1984-640

Kaisri Williams, et al. v. Commissioner.

United States Tax Court.

Filed December 10, 1984.

Attorney(s) appearing for the Case

Alan R. Harter, 530 So. 4 St., Las Vegas, Nevada, for the petitioners. Gail K. Gibson, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

In these consolidated cases respondent determined that there were deficiencies in income tax and additions to tax due from petitioners as follows:

                                               Addition to
                                  Deficiency     Tax Sec.
    Petitioner(s)         Year                   6653(a)2

  Kaisri Williams ....... 1978   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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