GUTH v. COMMISSIONER

Docket No. 17112-83.

54 T.C.M. 878 (1987)

T.C. Memo. 1987-522

James A. and Arlys M. Guth v. Commissioner.

United States Tax Court.

Filed October 6, 1987.


Attorney(s) appearing for the Case

Peter R. Stromer, 15951 Los Gatos Blvd., Los Gatos, Calif., for the petitioners. Paul J. Krug, for the respondent.


Memorandum Findings of Fact and Opinion

JACOBS, Judge:

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

                                                           Additions to Tax
Tax Year Ended                Tax Deficiency   Section 6653(a)(1)1   Section 6653(a)(2)

December 31, 1979 .........       $3,046               ...

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