MILLER v. COMMISSIONER

Docket Nos. 14478-82, 19772-83, 25793-83.

52 T.C.M. 239 (1986)

T.C. Memo. 1986-390

Stephen A. Miller and Barbara J. Miller, et al. v. Commissioner.

United States Tax Court.

Filed August 20, 1986.


Attorney(s) appearing for the Case

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


Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

Respondent determined deficiencies in and additions to petitioners' income taxes as follows:

                                                                  Additions to Tax
  Petitioners                            Year      Deficiencies    Section 6653(a)2

  Stephen A. Miller ...................  1978      $  7,196.00...

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