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SMITH v. COMMISSIONER

Docket No. 4845-87, 4846-87.

57 T.C.M. 531 (1989)

T.C. Memo. 1989-256

Laurene E. Smith v. Commissioner. M. Aloysius Smith v. Commissioner.

United States Tax Court.

Filed May 25, 1989.

Attorney(s) appearing for the Case

Gene Frederick Drake, 100 N. Main St., Chagrin Falls, Ohio, for the petitioner. Robert W. Kern, for the respondent.

Memorandum Finding of Facts and Opinion

WHALEN, Judge:

Respondent determined the following deficiencies in, and additions to, the Federal income tax of petitioners for the following taxable years:

                                                                Addition to Tax
Taxable Year Ended                             Deficiency   Section 6653(b)1 I.R.C.

December 31, 1978...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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