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WEST v. COMMISSIONER

Docket Nos. 20549-84, 20550-84.

88 T.C. 152 (1987)

JOE H. AND LESSIE M. WEST, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 15, 1987.

Attorney(s) appearing for the Case

Dwight J.L. Epperson, for the petitioners.

R. Alan Lockyear and Richard W. Kennedy, for the respondent.

SWIFT, Judge:

In a statutory notice of deficiency dated April 5, 1984, respondent determined deficiencies in petitioners' Federal income tax liabilities and additions to tax as follows:


                          Additions to tax
  Years   Deficiencies       sec. 6659

  1977       $3,591             ---
  1978        1,822             ---
  1979        5,823            ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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