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HULL v. COMMISSIONER

Docket Nos. 2691-78, 2692-78.

51 T.C.M. 663 (1986)

T.C. Memo. 1986-112

Gloria Hull v. Commissioner. Billy Hull v. Commissioner.

United States Tax Court.

Filed March 24, 1986.

Attorney(s) appearing for the Case

H. Wayne Grant, 305 Maclellan Bldg., Chattanooga, Tenn., for the petitioners. John L. Hopkins, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income tax in the amounts of $17,329.57, $27,784.23 and $4,922.83 for the taxable years 1968, 1969 and 1970, respectively, and additions to tax under section 6653(b)1 in the amounts of $8,664.79, $14,611.72 and $2,461.42 for these respective years. By order entered September 30, 1982, this Court granted respondent's motion...

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