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AKERS v. COMMISSIONER

Docket Nos. 1038-80, 1039-80.

42 T.C.M. 1548 (1981)

T.C. Memo. 1981-627

Richard E. Akers and Peggy H. Akers v. Commissioner. John D. Hamrick and Mary W. Hamrick v. Commissioner.

United States Tax Court.

Filed October 26, 1981.

Attorney(s) appearing for the Case

Robert E. Hauser and William E. Wheeler, 212 E. Green Dr., High Point, N.C., for the petitioners. Dean F. Chatlain, for the respondent.

NIMS, Judge:

These cases were consolidated for trial, briefing and decision by order of this Court.

Respondent determined the following deficiencies in and additions to petitioners' 1976 income tax:

                              Addition to Tax
                               Sec. 6653(a),
  Petitioners     Deficiency   I.R.C. 1954

  Akers .........  $5,626.90    $335.90
  Hamrick .......   5,277.80     261.39

Due to concessions...

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