BRODY v. COMMISSIONER

Docket No. 963-87.

61 T.C.M. 1993 (1991)

T.C. Memo. 1991-78

Martin and Jerrilyn Brody v. Commissioner.

United States Tax Court.

Filed February 27, 1991.


Attorney(s) appearing for the Case

Robert I. White, 1200 Smith St., Houston, Tex., for the petitioners. Janet R. Balboni, for the respondent.


Memorandum Opinion

RAUM, Judge:

The Commissioner determined deficiencies in income tax and additions to tax against Martin and Jerrilyn Brody (petitioners) for the taxable years 1977, 1978, and 1979, as follows:

Year                 Amount     Section 6653(a)

1977 ...........   $26,738.00      $1,336.90
1978 ...........    36,161.40       1,807.57
1979 ...........       174.32           8.72

As part of the...

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