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CAMPISE v. COMMISSIONER

Docket No. 7412-78.

40 T.C.M. 211 (1980)

T.C. Memo. 1980-130

Thomas Campise and Margaret Campise v. Commissioner.

United States Tax Court.

Filed April 21, 1980.

Attorney(s) appearing for the Case

Robert H. Lynn, 3719 6th Ave., San Diego, Calif., for the petitioners. M.K. Mortensen, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

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

                                Addition to Tax
  Year             Deficiency   Section 6653(b)1

  1972 ........   $ 6,289.63       $3,144.82
  1973 ........    10,146.44        5,073.22
  1974 ........     4,134.96        2,067.48

The...

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