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MARTIN v. COMMISSIONER

Docket No. 16242-81.

53 T.C.M. 486 (1987)

T.C. Memo. 1987-170

Joe Watts Martin and Rose Pugh Martin v. Commissioner.

United States Tax Court.

Filed March 30, 1987.

Attorney(s) appearing for the Case

C. Everette Boutwell, 437 N. Magnolia St., Laurel, Miss., for the petitioners. Robert W. West, for the respondent.

Memorandum Findings Of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income tax and additions to tax under section 6653(b)1 for the years and in the amounts as follows:

                                             Addition
   Year Ended                                 to Tax
   Dec. 31                     Income Tax   Sec. 6653(b)

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