COBB v. COMMISSIONER

Docket No. 19224-87.

62 T.C.M. 408 (1991)

T.C. Memo. 1991-376

Joe S. Cobb and Joyce H. Cobb v. Commissioner.

United States Tax Court.

Filed August 8, 1991.


Attorney(s) appearing for the Case

Thomas H. McPeters, 615 Brookside Ave., Redlands, Calif., for the petitioners. Thomas J. Travers and James G. LeBloch, for the respondent.


Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

Respondent determined the following deficiencies in and additions to petitioners' Federal income tax:

                                                              Additions to Tax-Section1
Year                                          Deficiency   6653(a)(1)   6653(a)(2)    6661

1981 ...........................

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