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LUOMA v. COMMISSIONER

Docket No. 1264-77.

40 T.C.M. 1100 (1980)

T.C. Memo. 1980-349

Theodore E. Luoma and Esther A. Luoma v. Commissioner.

United States Tax Court.

Filed September 2, 1980.

Attorney(s) appearing for the Case

Alfred J. Weinberg, 508 Alworth Bldg., Duluth, Minn., for the petitioners. Dale L. Newland, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes as follows:

                                     Sec. 6653(a)1
  Year              Deficiency     Addition to Tax

  1967 .........    $ 5,352.00          $265.30
  1968 .........      5,230.29           261.51
  1969 .........     10,711.84           535.60
  1970 .........      8,264...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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