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MONTPETIT v. COMMISSIONER

Docket No. 22563-80.

45 T.C.M. 304 (1982)

T.C. Memo. 1982-715

Walter A. Montpetit and Florence E. Montpetit v. Commissioner.

United States Tax Court.

Filed December 9, 1982.

Attorney(s) appearing for the Case

Jay B. Kelly, St. Paul, Minn., for the petitioners. Stuart D. Gibson, for the respondent.

Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

Respondent determined the following deficiencies in petitioners' Federal income tax:

                                 Sec. 6653(a)1
  Year              Deficiency     Addition

  1970 ............ $17,779.79     $888.99
  1973 ............   3,386.69      169.33
  1974 ............   9,893.44      494.67

After concessions by petitioners, only...

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