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MASON v. COMMISSIONER

Docket No. 3174-73.

68 T.C. 163 (1977)

DAN E. MASON AND BEVERLY R. MASON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 10, 1977.

Attorney(s) appearing for the Case

Frank H. Lang, Jr., for the petitioners.

Edward B. Simpson, for the respondent.

WILBUR, Judge:

Respondent has determined the following deficiencies in petitioners' Federal income tax:

                                                          Additions to tax
       Taxable years              Deficiencies           under sec. 6651(a)

           1967 ..............      $19,087                     $4,772
           1968 ..............        2,190    ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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