GRAVES v. COMMISSIONER

Docket No. 5470-91.

68 T.C.M. 1445 (1994)

T.C. Memo. 1994-616

Ralph Pierce Graves and Joan Graves v. Commissioner.

United States Tax Court.

Filed December 19, 1994.


Attorney(s) appearing for the Case

Bruce I. Hochman, 9150 Wilshire Blvd., Beverly Hills, Calif., for the petitioners. Dwight M. Montgomery and Erin M. Collins, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' Federal income tax and additions to tax for the calendar years 1986 and 1987 in the amounts as follows:

                          Additions to Tax
                    -----------------------------
                        Sec.            Sec.
Year   Deficiency   6653(b)(1)(B)   6653(b)(1)(B)<...

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