TAKE v. COMMISSIONER

Docket Nos. 9156-83, 11377-84.

50 T.C.M. 600 (1985)

T.C. Memo. 1985-388

Thomas Take and Janice Take v. Commissioner. Thomas Take v. Commissioner.

United States Tax Court.

Filed August 5, 1985.


Attorney(s) appearing for the Case

Dan E. Dennis and Milton L. Moss, 500 L. St., Anchorage, Ala., for the petitioners. Milton J. Carter, Jr., and Jerry Leonard, for the respondent.


Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined a deficiency of $7,481.17 in petitioners' Federal income taxes for 1979 and an addition to tax of $374.06 under section 6653(a)1 for that year (docket No. 9156-83) and a deficiency of $8,194 in petitioners' Federal income taxes for 1980 and an addition to tax of $410 under section 6653(a) for that year (docket No. 11377-84). The issue to be decided is...

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