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FIELDS v. COMMISSIONER

Docket No. 32410-83.

53 T.C.M. 155 (1987)

T.C. Memo. 1987-93

James M. and Verna M. Fields v. Commissioner.

United States Tax Court.

Filed February 17, 1987.

Attorney(s) appearing for the Case

Frank L. Thiemonge III, for the petitioners. Keith H. Johnson, for the respondent.

Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

Respondent determined the following deficiencies and additions to tax for petitioners' taxable years ended December 31, 1980, and December 31, 1981:


                           Additions to Tax
                     Section        Section
Year   Deficiency   6653(a)(1)1  ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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