THARP v. COMMISSIONER

Docket No. 27587-86.

57 T.C.M. 1190 (1989)

T.C. Memo. 1989-406

Allen D. Tharp and Margie N. Tharp v. Commissioner.

United States Tax Court.

Filed August 7, 1989.


Attorney(s) appearing for the Case

James T. Knight and James P. Knight, Jr., 100 S. Congress St., Jackson, Miss., for the petitioners. Helen C.T. Smith, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies and additions to tax in petitioners' income tax for the years and in the amounts as follows:

                                                                           Addition to tax,
Tax Year Ended                                                Deficiency     Sec. 6653(b)1

December 31, 1977 ....

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