HAWKINS v. COMMISSIONER

Docket No. 31743-84.

53 T.C.M. 780 (1987)

T.C. Memo. 1987-233

Lawrence R. and Gwendolyn Hawkins v. Commissioner.

United States Tax Court.

Filed May 5, 1987.


Attorney(s) appearing for the Case

Arthur P. Tranakos, 41 Marietta St. N.W., Atlanta, Ga., for the petitioners, at trial only.1 Christine Olson, for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

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


                                 Section 6651(a)(1)2      Section 6653(a)3       Section 6659
Year                  Deficiency       Addition to Tax...

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