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LOTA v. COMMISSIONER

Docket No. 17835-82.

50 T.C.M. 55 (1985)

T.C. Memo. 1985-270

Victor J. Lota and Barbara R. Lota v. Commissioner.

United States Tax Court.

Filed June 5, 1985.

Attorney(s) appearing for the Case

R. Travis Douglas, P. O. Box 30535, New Orleans, La., for the petitioners. Deborah R. Jaffe and Kathleen O. Lier, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined the following deficiencies in, and additions to, the petitioners' Federal income taxes:

                                 Additions to
                                     Tax
                                 Sec. 6653(b)
    Year        Deficiency      I. R. C. 19541

Victor J. Lota
    1978       $  222,776.20     $  111,388...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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