DOYLE v. COMMISSIONER

Docket Nos. 37124-86, 27369-87.

57 T.C.M. 1441 (1989)

T.C. Memo. 1989-465

Beverly E. Doyle and Savilla J. Doyle v. Commissioner.

United States Tax Court.

Filed August 29, 1989.


Attorney(s) appearing for the Case

Steven M. Cyr, Leanne M. Bowker, and Thomas O. Moe, 1230 S.W. First Ave., Portland, Ore., for the petitioners. Henry Thomas Schafer, for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes and additions to tax for 1978 through 1983:

                                                   Additions to Tax
                                 -----------------------------------------------------
Year                Deficiency   §6653(a)1
                    
                    
                    

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