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PADGETT v. COMMISSIONER

Docket No. 8458-83.

53 T.C.M. 332 (1987)

T.C. Memo. 1987-130

Kenneth E. Padgett, Jr. and Barbara F. Padgett v. Commissioner.

United States Tax Court.

Filed March 11, 1987.

Attorney(s) appearing for the Case

Kenneth E. Padgett, Jr., pro se, Vero Beach, Fla. Clifford H. Tall, for petitioner Barbara F. Padgett. James W. Clark, for the respondent.

Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

Respondent determined a deficiency in income tax for petitioners' taxable year 1980 in the amount of $8,409. By amendment to the answer respondent claimed an increase in the deficiency for the year 1980 in the amount of $6,313 and an addition to tax for negligence under section 6653(a)1 in the amount of $736. After concessions, the issues involve the proper calculation...

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