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DUSTON v. COMMISSIONER

Docket Nos. 5563-79, 5625-79.

44 T.C.M. 521 (1982)

T.C. Memo. 1982-409

Doris Duston v. Commissioner. Arthur G. Duston, III v. Commissioner.

United States Tax Court.

Filed July 20, 1982.

Attorney(s) appearing for the Case

Doris Duston and Arthur G. Duston, III, pro se, Plantation, Fla. Marion L. Westen, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

By notices of deficiency dated February 1, 1979, respondent determined deficiencies in and additions to petitioners' Federal income taxes as follows:

----------------------------------------------------------------------------------
                                                            Addition to
                                                          tax pursuant to
      ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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