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LAZARD v. COMMISSIONER

Docket No. 17195-82.

48 T.C.M. 40 (1984)

T.C. Memo. 1984-244

Lloyd E. and Teresita D. Lazard v. Commissioner.

United States Tax Court.

Filed May 7, 1984.

Attorney(s) appearing for the Case

Lloyd E. Lazard, for the petitioners. Janice C. Taylor, for the respondent.

Memorandum Opinion

KÖRNER, Judge:

For the calendar year 1978, respondent determined a deficiency of income tax in the amount of $2,432 against petitioners, together with additions to tax of $241, under the provisions of section 6651(a)(1), and $155 under the provisions of section 6653(a).1 Petitioners timely filed their petition herein, at which time they were residents of New Orleans, Louisiana. In opposition to respondent...

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