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KING v. COMMISSIONER

Docket No. 3016-77.

39 T.C.M. 54 (1979)

T.C. Memo. 1979-359

Harold L. King and Alta R. King v. Commissioner.

United States Tax Court.

Filed September 10, 1979.

Attorney(s) appearing for the Case

E.J. Ball and Kenneth R. Mourton, 201 No. East Ave., Fayetteville, Ark. 72701, for the petitioners. Charles N. Woodward, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes and additions to tax under section 6653(b):1

                              Addition to Tax
Year           Deficiency     (sec. 6653(b))

1967 ......... $11,986.12       $ 5,993.06
1968 .........   8,009.50         4,004.75
1969 .........  17,730.25         8,865.13...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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