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JAMES v. COMMISSIONER

Docket No. 8616-76.

40 T.C.M. 45 (1980)

T.C. Memo. 1980-99

Martha James (Formerly Martha Edwards) v. Commissioner.

United States Tax Court.

Filed March 31, 1980.

Attorney(s) appearing for the Case

Bernard Susman 722 Chestnut St., St. Louis, Mo., for the petitioner. Robert P. Edler, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined deficiencies in petitioner's Federal income taxes for the years 1969 and 1970, in the respective amounts of $2,954.72 and $3,508.15. Also determined are section 6651(a)1 additions to the tax in the respective amounts of $126.23 and $409.60.

Concessions having been made, the issues presented for our decision are as follows:

(1)...

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