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PARISEAU v. COMMISSIONER

Docket No. 15951-82.

49 T.C.M. 984 (1985)

T.C. Memo. 1985-124

Raymond C. Pariseau and Carol Pariseau v. Commissioner.

United States Tax Court.

Filed March 21, 1985.

Attorney(s) appearing for the Case

Joel D. Bronstein, Sharon E. Selk, and B. Gray Gibbs, One Plaza Place N. E., St. Petersburg, Fla., for the petitioners. J. Michael Melvin, for the respondent.

Memorandum Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes and additions to tax for the years and in the amounts as follows:

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

1974 ......... $28,401         $14,200
1975 .........  28,656          14,328
1976 .........  50,082          25,041

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