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WEDVIK v. COMMISSIONER

Docket No. 21304-84.

87 T.C. 1458 (1986)

ALBERT F. AND IDA E. WEDVIK, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 30, 1986.

Attorney(s) appearing for the Case

Peter R. Stromer, for the petitioners.

Hugh M. Spall, for the respondent.

GOFFE, Judge:

The Commissioner determined deficiencies in petitioners' Federal income tax and additions to tax as follows:


Taxable                                   Additions to tax
                              -----------------------------------
 year     Deficiency    Sec. 6653(b)(1)1   Sec. 6653(b)(2)

 1980       $5,479   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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