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PROCTOR v. COMMISSIONER

Docket Nos. 11063-78, 11064-78, 11065-78.

42 T.C.M. 725 (1981)

T.C. Memo. 1981-436

Joseph E. Proctor and Shirley I. Proctor, et al. v. Commissioner.

United States Tax Court.

Filed August 17, 1981.

Attorney(s) appearing for the Case

William L. Taylor, Robert G. Russell, and Barry L. Hoffman, Blue Cross Bldg., Chattanooga, Tenn., for the petitioners. Isham B. Bradley, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

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

____________________________________________________________________________________
                                                                    Addition to tax
  Docket No.       Petitioner     Tax Year Ended     Deficiency    under sec 6653(a)

   11063-78    Joseph...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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