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APPERSON v. COMMISSIONER

Docket No. 26815-85.

54 T.C.M. 1092 (1987)

T.C. Memo. 1987-571

John W. Apperson and Virginia E. Apperson v. Commissioner.

United States Tax Court.

Filed November 16, 1987.

Attorney(s) appearing for the Case

John L. Sullivan, 818 Olive St., St. Louis, Mo., for the petitioners.

Kathleen O. Lier, for the respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge.

Respondent determined deficiencies of $314 and $7,644 in petitioners' Federal income taxes for 1981 and 1982, respectively, and additions to tax for 1982 of $382.20 under section 6653(a)(1),1 50 percent of the interest due on $7,354 under section 6653(a)(2), and $2,206.20 under section 6659. Respondent further determined in the statutory notice that $7,354 of the deficiency...

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