HOULE v. COMMISSIONER

Docket No. 6497-84.

50 T.C.M. 603 (1985)

T.C. Memo. 1985-389

William H. Houle and Laura C. Houle v. Commissioner.

United States Tax Court.

Filed August 5, 1985.


Attorney(s) appearing for the Case

Daniel J. Winfree, for the petitioners. Karen Nicholson Sommers, for the respondent.


Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined the following deficiencies in, and additions to, petitioners' Federal income taxes:

                                         Section
   Year                Deficiency     6653(a)(1)1

   1979 .............  $8,860             $443
   1980 .............   5,483              274
   1981 .............   3,567              178

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