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HICKS v. COMMISSIONER

Docket No. 4460-76.

37 T.C.M. 1540 (1978)

T.C. Memo. 1978-373

George T. and Sallie R. Hicks v. Commissioner.

United States Tax Court.

Filed September 19, 1978.

Attorney(s) appearing for the Case

James W. Allen, Jr., 302 Nashville City Bank Bldg., Nashville, Tenn., for the petitioners. Wesley J. Lynes, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

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

                                 Section 6653(a)1
    Year            Deficiency         addition

    1972 ........   $20,177.91        $1,008.89
    1973 ........     6,858.09           342.90

Due to concessions by the parties, the issues remaining...

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