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LUNDRY v. COMMISSIONER

Docket No. 15434-83.

52 T.C.M. 578 (1986)

T.C. Memo. 1986-456

Odus E. Lundry and Emily Lundry v. Commissioner.

United States Tax Court.

Filed September 18, 1986.

Attorney(s) appearing for the Case

Terence K. Heaney, for the petitioners. James P. Clancy, for the respondent.

Memorandum Findings of Fact and Opinion

JACOBS, Judge:

Respondent determined a deficiency in petitioners' 1979 Federal income tax in the amount of $3,482, and an addition to tax pursuant to section 6653(b)1 in the amount of $1,741. After concession, the issues for decision are (1) whether any part of petitioners' underpayment of tax is due to fraud and (2) whether petitioners are liable for self-employment tax.

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