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COX v. COMMISSIONER

Docket No. 16027-83.

50 T.C.M. 971 (1985)

T.C. Memo. 1985-464

Herbert L. Cox and Johanna Cox v. Commissioner.

United States Tax Court.

Filed September 4, 1985.

Attorney(s) appearing for the Case

Peter R. Stromer, for the petitioners. Ross W. Paulson, for the respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined deficiencies of $4,362 and $4,824 in petitioners' Federal income taxes for 1980 and 1981, respectively, and additions to tax under section 6653(a)1 in the amounts of $218.10 and $241.20 for those years, respectively. In the Amended Answer respondent also determined that there is an addition to tax under...

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