COLE v. COMMISSIONER

Docket No. 9757-84.

53 T.C.M. 753 (1987)

T.C. Memo. 1987-228

Melvin J. Cole and Harriet L. Cole v. Commissioner.

United States Tax Court.

Filed May 4, 1987.


Attorney(s) appearing for the Case

Ralph Bernstein, for the petitioners. William Merkle, for the respondent.


Memorandum Opinion

FAY, Judge:

Respondent determined deficiencies in and additions to petitioners' Federal income tax as follows:

                                  Section 6651(a)1
  Year              Deficiency     Addition to Tax

  1977 ............ $   285.00        $    0
  1979 ............  10,460.00         1,620.00
  1980 ............   8,329.00             0

The...

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