CONANT v. COMMISSIONER

Docket Nos. 12605-79, 1411-81.

52 T.C.M. 377 (1986)

T.C. Memo. 1986-415

Marcus Conant and Anne L. Conant v. Commissioner.

United States Tax Court.

Filed September 3, 1986.


Attorney(s) appearing for the Case

Thomas G. Christmann, 527 East University Ave., P.O. Box 1070, Gainesville, Fla., for the petitioners. Avery Cousins, III, for the respondent.


Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined deficiencies in Federal individual income taxes and additions to tax under section 6653(a)1 (negligence, etc.) against petitioners as follows:

      Docket                                 Additions to Tax
      No.       Year      Deficiency2         Sec. 6653(a)

...

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