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CHEYNE v. COMMISSIONER

Docket No. 1257-76.

36 T.C.M. 1439 (1977)

T.C. Memo. 1977-361

Robert D. Cheyne and Virginia Cheyne v. Commissioner.

United States Tax Court.

Filed October 11, 1977.

Attorney(s) appearing for the Case

E.J. Ball and Kenneth R. Mourton, 201 N. East Ave., Fayetteville, Ark., for the petitioners. J. Michael Adcock and Thomas J. Miller, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

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

                             Additions to Tax
  Year          Deficiency    Sec. 6653(b)1

  1964 ......... $  941.18     $  470.59
  1965 .........  1,150.25        575.13
  1966 .........  1,858.15        929.08
  1967 .........  2,365.71      1...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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