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SIPES v. COMMISSIONER

Docket No. 513-75.

36 T.C.M. 617 (1977)

T.C. Memo. 1977-146

Billy W. Sipes and Waltraud E. Sipes v. Commissioner.

United States Tax Court.

Filed May 16, 1977.

Attorney(s) appearing for the Case

Bobby G. Beazley, 415 Telfair, Augusta, Ga., for the petitioners. Maurice W. Gerard, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined deficiencies in Federal income tax of petitioners and additions to tax as follows:

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

  1967 ..............  $ 9,828.50     $ 4,914.25
  1968 ..............    5,953.43        2,976...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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