FINDLEY v. COMMISSIONER

Docket No. 32281-87.

62 T.C.M. 219 (1991)

T.C. Memo. 1991-339

William G. Findley and Elloree Findley v. Commissioner.

United States Tax Court.

Filed July 25, 1991.


Attorney(s) appearing for the Case

Robert B. Martin, Jr., 350 West Colorado Boulevard, Pasadena, Calif., for the petitioners. Monica Melgarejo, for the respondent.


Memorandum Findings of Fact and Opinion

GERBER, Judge:

Respondent determined the following deficiency in petitioners' 1984 individual Federal income tax and additions to tax:

                  Additions to Tax
Deficiency   Sec. 6653(a)(1)1   Sec. 6661

$6,865.20        $343.26        $1,716.30

Respondent further determined that petitioners were liable for an addition to tax...

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