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CARTER v. COMMISSIONER

Docket No. 3780-76.

36 T.C.M. 1295 (1977)

T.C. Memo. 1977-322

George H. Carter, Jr. and Olga S. Carter v. Commissioner.

United States Tax Court.

Filed September 21, 1977.

Attorney(s) appearing for the Case

Charles L. Steel, IV, 301 W. Main St., Durham, N.C. for the petitioners. Frank D. Armstrong, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined the following deficiencies in petitioners' joint Federal income taxes and additions to tax under section 6653(a)1 for 1972 and 1973:

                                 Additions
  Year             Deficiency     To Tax

  1972 ........... $45,287.44    $2,264.37
  1973 ...........   5,212.88       260.64

With respect to...

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