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GREEN v. COMMISSIONER

Docket No. 1785-73.

66 T.C. 538 (1976)

GENE P. GREEN AND LOUISE GREEN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 22, 1976.

Attorney(s) appearing for the Case

Larry L. Lenoir, for the petitioners.

Frank Simmons, for the respondent.

BRUCE, Judge:

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

                                          Addition to tax
  Year                    Deficiency      sec. 6653(b)1

  1964 ----------------    $2,078.35         $1,039.18
  1965 ----------------     9,997.54          4,998.77
  1966 ----------------     3...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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