GORTON v. COMMISSIONER

Docket No. 17076-82.

49 T.C.M. 612 (1985)

T.C. Memo. 1985-45

Erwin W. Gorton and Ann M. Gorton v. Commissioner.

United States Tax Court.

Filed January 30, 1985.


Attorney(s) appearing for the Case

Jeffrey L. Shrom, for the petitioners. R. Alan Lockyear, for the respondent.


Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined deficiencies in petitioners' Federal income tax for the taxable years 1978, 1979, and 1980 and additions to tax under section 6651(a)1 and 6653(a) as follows:

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                                                                Additions to Tax
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