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THOMAS v. COMMISSIONER

Docket Nos. 3504-70, 3506-70, 3638-70, 3640-70.

32 T.C.M. 1235 (1973)

T.C. Memo. 1973-261

William Thomas and Lucy E. Thomas, et al. v. Commissioner.

United States Tax Court.

Filed November 27, 1973.

Attorney(s) appearing for the Case

Robert E. Teaford, 100 E. Broad St., Columbus, Ohio, and Harry W. Quillian, for the petitioners. Juandell D. Glass, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

These cases were consolidated because identical issues of fact and law are involved.

The Commissioner determined deficiencies in petitioners' Federal income taxes and additions to tax for negligence or intentional disregard of income tax rules and regulations under the provisions of section 6653 (a).1 For William and Lucy E. Thomas, Russell and Janice S. Wooton, and Ivan E. and Ruth...

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