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WILLIAMS v. COMMISSIONER

Docket No. 4759-74.

35 T.C.M. 919 (1976)

T.C. Memo. 1976-212

Jackie R. Williams and Rosella M. Williams v. Commissioner.

United States Tax Court.

Filed June 30, 1976.

Attorney(s) appearing for the Case

Walter L. Mims, 1010 Massey, Birmingham, Ala., and James E. Roberts, for the petitioners. Roy S. Fischbeck, for the respondent.

[35 T.C.M. 920]

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

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

                                    Additions
  Tax Year                           to Tax
  Ended December                   Sec. 6653(b),
  31                  Deficiency  I. R. C. 1954
                        
                            
                                
                            
                            
                                
                                    
                                        
                                        
                                        
                                    
                                
                                
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