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WRIGHT v. COMMISSIONER

Docket No. 35147-83.

84 T.C. 636 (1985)

JOHN T. WRIGHT AND SUSAN L. WRIGHT, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 8, 1985.

Attorney(s) appearing for the Case

Steven J. Rosenberg, for the petitioners.

Jeff P. Ehrlich and Matthew J. Fritz, for the respondent.

OPINION

TANNENWALD, Judge:

Deficiencies in petitioners' Federal income taxes having been agreed to and the resultant tax assessed, respondent determined the following additions to petitioners' Federal income taxes:

                           Additions to tax
Taxable year                sec. 6653(b)1

   1976 ..................... $ 743.98
   1977 ..................... 2,299.86
   1978...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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