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JAMES v. COMMISSIONER

Docket Nos. 27360-83, 33287-83, 24045-84, 29714-84, 30508-84, 40635-84, 40636-84.

87 T.C. 905 (1986)

JACK S. JAMES AND CAROL N. JAMES, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 29, 1986.

Attorney(s) appearing for the Case

Tom G. Parrott and Charles N. Woodward, for the petitioners.

Osmun R. Latrobe, for the respondent.

WILLIAMS, Judge:

In these consolidated cases, the Commissioner determined deficiencies in petitioners' Federal income taxes and additions to tax for the taxable years 1979, 1980, and 1981, in the following amounts:

                                                           Sec. 6653(a)
Docket                                                      additions
No.       Petitioner                     Year  ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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