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MEDEIROS v. COMMISSIONER

Docket No. 4145-79.

77 T.C. 1255 (1981)

ALVIN E. MEDEIROS, JR., AND CLARA T. MEDEIROS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 14, 1981.

Attorney(s) appearing for the Case

Larry L. Myers, for the petitioner.

Lawrence G. Becker, for the respondent.

DRENNEN, Judge:

Respondent determined deficiencies in petitioners' income taxes and additions to tax for the following years and in the following amounts:

                                Addition to tax
                       -------------------------------------
Year    Deficiency       Sec. 6651(a)         Sec. 6653(a)

1972    $21,498.36        $5,374.59            $1,580.92
1973     13,599.90         3...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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