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LEACH v. COMMISSIONER

Docket No. 1731-75.

36 T.C.M. 998 (1977)

T.C. Memo. 1977-243

Harold G. Leach and Bernadette Leach v. Commissioner.

United States Tax Court.

Filed July 27, 1977.

Attorney(s) appearing for the Case

L.H. Mikeworth, 702 Third, White Bear Lake, Minn. David J. Duez, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined the following deficiencies in, and addition to, the petitioners' Federal income taxes.

                              Sec. 6653(a)1
  Year           Deficiency    Addition to Tax

  1971 ......... $18,944.86      $947.24
  1972 .........   5,369.88      .......

Due to concessions by the parties, the primary issue remaining...

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