KAIRIS v. COMMISSIONER

Docket No. 17783-84.

52 T.C.M. 439 (1986)

T.C. Memo. 1986-428

Evangelos Kairis and Helen Kairis v. Commissioner.

United States Tax Court.

Filed September 11, 1986.


Attorney(s) appearing for the Case

Alan R. Harter, 530 S. 4th Street, Las Vegas, Nev., for the petitioners. Kenneth A. Burns, for the respondent.


Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

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

  Year  Deficiency       Addition to Tax
                        Section 6653(A)1

  1980  $6,997.00  $349.85
  1981   6,091.00   304.55, plus 50% of
                    interest on...

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