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SPAIN v. COMMISSIONER

Docket No. 6141-75.

37 T.C.M. 1158 (1978)

T.C. Memo. 1978-270

Frank K. Spain and Margaret H. Spain v. Commissioner.

United States Tax Court.

Filed July 24, 1978.

Attorney(s) appearing for the Case

James P. Knight, Jr. and Leonard D. Van Slyke, Jr., 402 Barnett Bldg., Jackson, Miss., for the petitioners. Vallie C. Brooks, for the respondent.

Memorandum Findings of Facts and Opinion

STERRETT, Judge:

Respondent, on April 9, 1975, issued a statutory notice in which he determined deficiencies in, and additions to, petitioners' Federal income tax as follows:

                                     § 6653(a)
  Year Ended             Tax       Addition to Tax

   12/31/70 ....   $149,239.82      $7,461.99
   12/31/71 ....     41,336.93       2,066.85
   12/31/72 ....    146,705.62...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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