Attorney(s) appearing for the Case
Lewis H. Mathis, James M. Saxton, 2000 First Commercial Building, Little Rock, Ark., and B. Gray Gibbs, for the petitioners. Matthew A. Lykken, for the respondent.
United States Tax Court.
Memorandum Findings of Fact and Opinion
Respondent determined deficiencies in petitioners' Federal income tax for the calendar years 1979 and 1980 in the amounts of $186,670 and $295,318, respectively. In an amendment to answer, respondent alleged that petitioners were liable for additions to tax under section 6653(a) in the amounts of $9,333.50 and $14,765.90 for the years 1979 and 1980, respectively...
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