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  5. 40 T.C.M. 962 (1980)
 

BEAUGARD v. COMMISSIONER

Docket Nos. 4661-78, 4739-78.

40 T.C.M. 962 (1980)

T.C. Memo. 1980-311

Peter A. Beaugard v. Commissioner. Eileen M. Beaugard v. Commissioner.

United States Tax Court.

Filed August 13, 1980.

Attorney(s) appearing for the Case

John William Lyttle, Jr., 575 Lexington Ave., New York, N.Y., for the petitioners in Docket No. 4739-78. Francis J. Strapp, Jr., for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined the following deficiencies and additions to tax in petitioners' Federal income taxes for 1972:

                                    Addition
                                      Sec.
    Petitioner        Deficiency    6651(a)1

  Eileen M. Beaugard  $3,841.21        -0-
  Peter A. Beaugard    5,775.08     $1,443.77

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