BAILEY v. COMMISSIONER

Docket No. 24625-82.

88 T.C. 900 (1987)

WALTER AND MARY BAILEY AND FIDEL AND WILMA GARCIA, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 14, 1987.


Attorney(s) appearing for the Case

Edward B. Simpson and Gerald A. Holmes, for the petitioners.

Barbara M. Leonard, for the respondent.


JACOBS, Judge:

Respondent determined the following deficiencies in income tax and additions to tax:

                                             Additions to tax
Petitioners              Year   Deficiency    sec. 6653(a)1

Walter and Mary Bailey   1976       $954           $48
                         1977      1,472            74
                         1979      2,436      ...

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