WILLIAMS v. COMMISSIONER

Docket No. 17159-81.

59 T.C.M. 731 (1990)

T.C. Memo. 1990-266

Clarence Williams and Samaria Williams v. Commissioner.

United States Tax Court.

Filed May 30, 1990.


Attorney(s) appearing for the Case

Brenda R. Williams, 939 Mott Foundation Bldg., for the petitioners. Elias T. Majoros, for the respondent.


Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for the taxable year 1977 in the amount of $16,817.86 and an addition to tax under section 6651(a) in the amount of $4,204.47. Subsequently, by amendment to his answer, respondent increased the deficiency to $246,653 (an increase of $229,835.14) and increased the late filing addition to $61,663 (an increase of $57,458.53). This increased...

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