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JONES v. COMMISSIONER

Docket No. 10063-78.

45 T.C.M. 809 (1983)

T.C. Memo. 1983-110

Richard I. and Eileen H. Jones v. Commissioner.

United States Tax Court.

Filed February 23, 1983.

Attorney(s) appearing for the Case

Carl E. Chamblee, for the petitioners. Thomas R. Thomas, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined the following deficiencies in income tax of petitioners Richard I. Jones and Eileen H. Jones for the years indicated:

Calendar       Deficiencies     Additions to Tax
                  in            Sec.        Sec.
  Year         Income Tax     6653(a)
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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