BECK v. COMMISSIONER

Docket Nos. 24153-84, 28832-84.

53 T.C.M. 1406 (1987)

T.C. Memo. 1987-359

Robert L. and Eileen T. Beck v. Commissioner. John F. Thornton, Jr., and Maureen J. Thornton v. Commissioner.

United States Tax Court.

Filed July 22, 1987.


Attorney(s) appearing for the Case

William E. Frantz, D. Robert Autrey, Jr. and Donald B. DeLoach, 331 Washington Ave., Marietta, Ga., for the petitioners. Todd K. Snyder and Albert Sandlin, for the respondent.


Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

Respondent determined a deficiency in the Federal income tax liability of petitioners Beck (docket No. 24153-84) for their 1980 calendar year in the amount of $21,923.35. Respondent determined a deficiency in the amount of $32,283 and an addition to tax under section 6651(a)(1)1 in the amount of $3,806 against petitioners Thornton (docket No. 28832-84) for their calendar...

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