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SHROUT v. COMMISSIONER

Docket No. 743-71.

32 T.C.M. 398 (1973)

T.C. Memo. 1973-89

Clayton H. Shrout and Iola S. Shrout v. Commissioner.

United States Tax Court.

Filed April 17, 1973.

Attorney(s) appearing for the Case

Clayton Shrout, 1004 City Natl. Bank Bldg., Omaha, Neb., and Seb Caporale, for the petitioners. Leonard A. Hammes, for the respondent.

STERRETT, Judge:

The Commissioner determined a deficiency in the petitioners' Federal income tax for the calendar year 1968 in the amount of $4,411.11 and an addition to tax pursuant to section 6651(a), Internal Revenue Code of 1954,1 in the amount of $1,102.77. In respondent's amended answer to the petition herein, the deficiency and addition to tax were increased $304.51 and $76.14, respectively...

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