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GRAY v. COMMISSIONER

Docket No. 33275-84.

56 T.C.M. 1173 (1989)

T.C. Memo. 1989-44

Hercules A. Gray and Yvonne B. Gray v. Commissioner.

United States Tax Court.

Filed January 30, 1989.

Attorney(s) appearing for the Case

Thomas E. Wheeler, Jr., 119 W. Garden St., Pensacola, Fla., for the petitioners. Robert W. West, for respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

Respondent determined a deficiency in petitioners' income tax for 1977 in the amount of $57,393 and an addition to tax under section 6653(b)1 in the amount of $28,697.

At trial the parties stipulated that for 1977 petitioner Hercules A. Gray is liable for a deficiency in income tax in the reduced amount of $38,262 and an addition to tax under section 6653(b) in the...

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