BUTLER v. COMMISSIONER

Docket Nos. 19158-84, 19159-84.

51 T.C.M. 126 (1985)

T.C. Memo. 1985-613

Marvin J. Butler and Joann J. Butler v. Commissioner. James Arthur Timothy and Lawana Timothy v. Commissioner.

United States Tax Court.

Filed December 17, 1985.


Attorney(s) appearing for the Case

R. LaMar Bishop 66 Exchange Place, Salt Lake City, Utah, for the petitioners. Richard W. Kennedy and Thomas N. Thompson, for the respondent.


Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined deficiencies in, and additions to, petitioners' Federal income tax for the taxable years 1979 and 1980 as follows:

                                                                     Additions to Tax
      Taxpayers                                    Year  Deficiency   Sec. 6653(a)1

  Marvin J...

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