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CALCUTT v. COMMISSIONER

Docket Nos. 29849-83, 29850-83.

84 T.C. 716 (1985)

JAMES K. CALCUTT AND JUNE B. CALCUTT, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT WILLIAM HERSHFELD AND PAMELA HERSHFELD, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 15, 1985.

Attorney(s) appearing for the Case

James K. Calcutt and William Hershfeld, pro se.

John F. Dean, for the respondent.

COHEN, Judge:

In docket No. 29849-83, respondent determined deficiencies in Federal income taxes of petitioners Calcutt in the amounts of $1,846 for 1980 and $7,430 for 1981. Respondent also determined an addition to tax in the amount of $371.50 under section 6653(a)1 and that the full amount of that additional tax was subject to an increment of 50 percent of the interest due on the underpayment of $7,430 for that year.

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