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BROWN v. COMMISSIONER

Docket Nos. 29929-82, 2313-83 3083-83, 3503-83.

85 T.C. 968 (1985)

DENNIS S. BROWN, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 18, 1985.

Attorney(s) appearing for the Case

Joseph Wetzel and Russell Sandor, for the petitioners.

Ralph C. Jones and Joyce Britt, for the respondent.

SHIELDS, Judge:

Respondent determined deficiencies in petitioners' Federal income tax as follows:


                                  Additions to tax
Petitioner2   Year   Deficiency    sec. 6653(a)3

Brown         1979   $49,562.50
Sochin        1979     9,402.00
              1980    25,535.00
           ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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