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STEVENSON v. COMMISSIONER

Docket No. 2374-75.

36 T.C.M. 1050 (1977)

T.C. Memo. 1977-260

Cecil W. Stevenson and Lillian Stevenson v. Commissioner.

United States Tax Court.

Filed August 10, 1977.

Attorney(s) appearing for the Case

Marvin L. Kieffer, McAdams Trust Bldg., Jonesboro, Ark., for the petitioners. Daniel A. Taylor, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes:

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

  1970 ..........    $5,779.84        $288.99
  1970 ..........     7,302.77         365.14
  1972 ..........       940.89          47.05

Because of concessions...

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