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KIRST v. COMMISSIONER

Docket No. 31360-81.

45 T.C.M. 1053 (1983)

T.C. Memo. 1983-154

Grace M. Kirst and Gordon W. Kirst v. Commissioner.

United States Tax Court.

Filed March 22, 1983.

Attorney(s) appearing for the Case

Grace M. Kirst and Gordon W. Kirst, pro se, Albuquerque, N.M. Deborah A. Butler, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent has determined deficiencies in petitioners' Federal income taxes and additions to tax as follows:

                                    Sec. 6653(a),
                                    I. R. C. 1954
  Year             Deficiency      Addition to Tax

  1976 ............ $2,949             $147
  1977 ............  5,106              255
  1978 ............  6,483    ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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