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JACKSON v. COMMISSIONER

Docket Nos. 15789-82, 32889-83, 32890-83.

86 T.C. 492 (1986)

JOHN L. JACKSON AND YVONNE JACKSON, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 27, 1986.

Attorney(s) appearing for the Case

R. LaMar Bishop, for the petitioners.

Richard W. Kennedy, for the respondent.

GOFFE, Judge:

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

                  Taxable                         Additions to tax
                                       -----------------------------------
Petitioners        year    Deficiency   Sec. 6651(a)2   Sec. 6653(a)

John L. and        1978    $18,879...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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