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WEISS v. COMMISSIONER

Docket No. 24389-84.

56 T.C.M. 948 (1988)

T.C. Memo. 1988-586

Eric F. and Mary E. Weiss v. Commissioner.

United States Tax Court.

Filed December 27, 1988.

Attorney(s) appearing for the Case

Walter Tribbey, 4405 E. Airport Dr., Ontario, Calif., for the petitioners. Joseph E. Mudd, for the respondent.

Memorandum Opinion

GERBER, Judge:

Respondent, in a statutory notice of deficiency dated April 13, 1984, determined deficiencies in income tax and additions to tax for petitioners' 1976, 1977 and 1978 taxable years, as follows:

                                           Addition to Tax
    Taxable Year           Income Tax      Section 6653(b)1

        1976               $10,876.31 ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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