KIDDIE v. COMMISSIONER

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes and additions thereto as follows:

  Taxable Year                          Sec. 6653(a)1
     Ended                Deficiency  additions to tax

  Dec. 31, 1977 ........   $6,183         $309
  Dec. 31, 1978 ........    8,339          417
  Dec. 31, 1979 ........    7,445          372...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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