SORRELL v. COMMISSIONER

Docket Nos. 33652-83, 33653-83.

53 T.C.M. 1362 (1987)

T.C. Memo. 1987-351

Gordon S. Sorrell, Jr. and June M. Sorrell v. Commissioner.

United States Tax Court.

Filed July 21, 1987.


Attorney(s) appearing for the Case

Henry H. Hutchinson and Shapard D. Ashley, 57 Adams Ave., Montgomery, Ala., for the petitioners. Linda J. Wise, for the respondent.


Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

On August 30, 1983,2 respondent determined the following deficiencies and addition to tax for petitioners' taxable years ended 1977 and 1978:

                                Addition to Tax
Year               Tax         Sec. 6651(a)(1)3

1977 ............ $ 6,364.48       --
1978 ............  10...

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