BEASLEY v. COMMISSIONER

Docket No. 29542-82.

53 T.C.M. 1237 (1987)

T.C. Memo. 1987-316

Eddie and Edna Beasley v. Commissioner.

United States Tax Court.

Filed June 25, 1987.


Attorney(s) appearing for the Case

Towner Leeper and David Leeper, 661 Mesa Hills, El Paso, Tex., for the petitioners, Byron Calderon, for respondent.


Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

In a deficiency notice dated October 14, 1982, respondent determined a deficiency in petitioners' income tax for 1977 of $35,923.52 and an addition to tax under section 6653(b)1 of $17,961.76. After concesssions, including the addition to tax under section 6653(b) by respondent and the timeliness of the deficiency notice by petitioner, the only issues remaining for decision...

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