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THOMPSON v. COMMISSIONER

Docket Nos. 4396-77, 4397-77.

73 T.C. 878 (1980)

JOHN D. THOMPSON, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT WESTWARD, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 25, 1980.

Attorney(s) appearing for the Case

George Constable, for the petitioners.

Matthew W. Stanley, for the respondent.

FAY, Judge:

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

                                                    Addition to tax
Docket No.    Petitioner         Year   Deficiency   sec. 6653(a)1
4396-77       John D. Thompson   1973     $5,752          $288
                                 1974      6,814         ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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