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CHAMBERLAIN v. COMMISSIONER

Docket No. 22867-82.

52 T.C.M. 1348 (1987)

T.C. Memo. 1987-20

Harold A. Chamberlain and Janice Chamberlain v. Commissioner.

United States Tax Court.

Filed January 12, 1987.

Attorney(s) appearing for the Case

Robert I. White, 1200 Smith St., Houston, Tex., for the petitioners. Ana G. Cummings and David H. Peck, for the respondent.

Memorandum Opinion

GALLOWAY, Special Trial Judge:

Petitioners Harold A. Chamberlain and Janice Chamberlain, husband and wife, filed a joint income tax return in 1977, using the cash basis of accounting. Respondent determined a deficiency of $32,704.63 in petitioners' 1977 Federal income tax and an addition to tax of $1,655.23 under section 6653(a).1 Petitioners were residents of Houston, Texas, at the time their petition was...

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