RAGSDALE v. COMMISSIONER

Docket Nos. 2158-80, 2159-80.

42 T.C.M. 213 (1981)

T.C. Memo. 1981-322

Wynette A. Ragsdale v. Commissioner. Estate of Edward S. Ragsdale, Deceased and Wynette A. Ragsdale, Surviving Spouse v. Commissioner.

United States Tax Court.

Filed June 23, 1981.


Attorney(s) appearing for the Case

Luther S. Fouts, Jr., and Glenn H. Strother, 6855 Jimmy Carter Blvd., Norcross, Ga., for the petitioners. Bonnie L. Cameron and W. Preston White, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency of $6,333.07 and an addition to tax under section 6653(a), I.R.C. 1954,1 in the amount of $316.65 in the Federal income tax of Edward S. Ragsdale, Sr. (now deceased) and Wynette A. Ragsdale for the calendar year 1976 and a deficiency for the calendar year 1977 in the amount of $7,025.34 in the Federal...

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