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THOMPSON v. COMMISSIONER

Docket Nos. 5947-75, 5948-75, 5949-75.

36 T.C.M. 157 (1977)

T.C. Memo. 1977-35

Mark O. Thompson and Linda H. Thompson, et al. v. Commissioner.

United States Tax Court.

Filed February 14, 1977.

Attorney(s) appearing for the Case

James David Leckrone, 3rd Nat. Bk. Bldg., Nashville, Tenn., for the petitioners. John B. Harper, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

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

                                                    Addition to Tax
                                                     (Sec. 6653(a),
  Docket No.                   Year    Deficiency    I.R.C. 1954)
__________________________________________________________________________...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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