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DISTER v. COMMISSIONER

Docket Nos. 1111-84, 16842-84, 4462-85, 4463-85.

53 T.C.M. 694 (1987)

T.C. Memo. 1987-217

David B. Dister et al. v. Commissioner.

United States Tax Court.

Filed April 29, 1987.

Attorney(s) appearing for the Case

Robert T. Gilleran, 1900 Avenue of the Stars, Los Angeles, Calif., for the petitioners. Karl D. Zufelt, for the respondent.

SHIELDS, Judge:

Respondent determined the following deficiencies in and additions to petitioners' Federal income taxes:

                 Petitioner      Docket    Year   Deficiency      Addition to Tax
                                 Number                               Section 6653(a)2

  David B. Dister               1111-84    1981     $ 9,158       $457.90 plus 50% of...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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