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ROUSH v. COMMISSIONER

Docket Nos. 7659-76, 7663-76.

37 T.C.M. 518 (1978)

T.C. Memo. 1978-115

Sigel G. Roush, D.D.S., Inc. v. Commissioner. Sigel and Frances Roush v. Commissioner.

United States Tax Court.

Filed March 22, 1978.

Attorney(s) appearing for the Case

David M. Buda, 37 W. Broad St., Columbus, Ohio, for the petitioners. Andrew M. Winkler, for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

Respondent determined the following deficiencies and additions to tax in petitioners Sigel and Frances Roush's Federal income tax:

                                      Addition
                                       to Tax
                                    Sec. 6653(a)
Taxable Year Ended    Deficiency   I. R. C. 1954

  Dec. 31, 1972 ...... $2,582.57      $129.13
  Dec. 31, 1973...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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