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SCOTT v. COMMISSIONER

Docket No. 33916-83.

51 T.C.M. 603 (1986)

T.C. Memo. 1986-102

Leo W. Scott and Maxine B. Scott v. Commissioner.

United States Tax Court.

Filed March 17, 1986.

Attorney(s) appearing for the Case

Harrison T. Slaughter, Jr., for the petitioners. Francis C. Mucciolo, for the respondent.

Memorandum of Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner and the petitioners agreed on the amount of the deficiency in income tax for each of the years 1974 through 1977, prior to the issuance of the notice of deficiency in this case. In addition, the Commissioner determined the following additions to the petitioners' Federal income taxes:

                                        Addition to Tax
                    ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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