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TAYLOR v. COMMISSIONER

Docket No. 8325-87, 8405-87, 8406-87.

57 T.C.M. 558 (1989)

T.C. Memo. 1989-261

Braxton H. Taylor and Leslie J. Taylor, et al. v. Commissioner.

United States Tax Court.

Filed May 30, 1989.

Attorney(s) appearing for the Case

Samuel R. McCord, 2019 3rd Ave., N., Birmingham, Hanfman, for the respondent.

Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

By statutory notice dated December 31, 1986, respondent determined deficiencies in and additions to petitioners Braxton H. and Leslie J. Taylor's Federal income tax for the years and in the amounts as follows:

                                     Addition to Tax
Year                    Deficiency   Section 6653(b)2

1979 ........

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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