FILLERUP v. COMMISSIONER

Docket Nos. 12408-80, 1542-82.

55 T.C.M. 362 (1988)

T.C. Memo. 1988-103

Leland M. Fillerup and Ruelene J. Fillerup v. Commissioner.

United States Tax Court.

Filed March 8, 1988.


Attorney(s) appearing for the Case

Edward B. Simpson, for the petitioners. Charlotte Mitchell, for the respondent.


Memorandum Findings of Fact and Opinion

NIMS, Judge:

Respondent determined the following deficiencies and additions to petitioners' income tax:

                                                          Additions to Tax
  Year                                Deficiency   Section 6651(a)1   Section 6653(a)

  1976 .............................  $ 69,814             -            ...

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