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LAIR v. COMMISSIONER

Docket No. 8364-88.

95 T.C. 484 (1990)

WEBSTER LAIR AND PEARL LAIR, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 6, 1990.

Attorney(s) appearing for the Case

Bob A. Goldman, for the petitioners.

Michael A. Urbanos and Robert F. Cunningham, for the respondent.

OPINION

RAUM, Judge:

The Commissioner determined deficiencies in income tax and additions to tax against petitioners, Webster Lair and Pearl Lair, husband and wife, for the calendar years 1984 and 1985 in the following amounts:

Year     Deficiency     Sec. 6653(a)(1)1             Sec. 6653(a)(2)       Sec. 6661

1984      $21,480...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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