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RAULT v. COMMISSIONER

Docket Nos. 5901-77, 5905-77.

43 T.C.M. 1446 (1982)

T.C. Memo. 1982-283

Joseph M. Rault, Jr. v. Commissioner. Rault Petroleum Corporation v. Commissioner.

United States Tax Court.

Filed May 24, 1982.

Attorney(s) appearing for the Case

D.I. Couvillion, One American Place, Baton Rouge, La., for the petitioners. William A. Neilson, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

In these consolidated cases respondent determined deficiencies and additions to the Federal income taxes of petitioners as follows:

------------------------------------------------------------------------------------------
                                                                Additions to Tax
              Petitioner    Docket No.     Year     Deficiency   Section 6653(a)
---...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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