STEWART v. COMMISSIONER

Docket Nos. 16518-83, 26407-84.

51 T.C.M. 1446 (1986)

T.C. Memo. 1986-295

Robert E. Stewart and Gloria H. Stewart v. Commissioner.

United States Tax Court.

Filed July 21, 1986.


Attorney(s) appearing for the Case

John G. Gourlay, Jr., 400 Lamar Life Building, Jackson, Miss., for the petitioners. Robert W. West, for the respondent.


Memorandum Findings of Fact and Opinion

Körner, Judge:

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

                               Tax Year                                   Additions to Tax
  Docket No.                    Ended      Deficiency   Sec. 6653(a)(1)2  Sec...

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