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KERCHEVAL v. COMMISSIONER

Docket Nos. 6201-76, 6202-76.

40 T.C.M. 1281 (1980)

T.C. Memo. 1980-400

Harry H. Kercheval v. Commissioner. Harry H. Kercheval and Betty J. Kercheval v. Commissioner.

United States Tax Court.

Filed September 18, 1980.

Attorney(s) appearing for the Case

Elsie Hall, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent has determined deficiencies in and additions to petitioners' Federal income tax as follows:

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     Docket1     Taxable                                         Additions to Tax
      Nos.        Year                Deficiency   Sec. 6651(a)
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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