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SHORT v. COMMISSIONER

Docket No. 23526-83.

52 T.C.M. 130 (1986)

T.C. Memo. 1986-360

Russell L. and Bonnie C. Short v. Commissioner.

United States Tax Court.

Filed August 7, 1986.

Attorney(s) appearing for the Case

Gerald A. Dechow and James W. Hopper, Roanoke, Va., for the petitioners. T. Keith Fogg, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

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

                                      Additions to Tax
  Year              Deficiency        Sec. 6651(a)(1)1   Sec. 6651(a)(2)
1978 ............  $17,832.99          $4,458.25          $378.56
1979 ............    1,973...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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