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MALLARD v. COMMISSIONER

Docket No. 32761-87.

55 T.C.M. 1390 (1988)

T.C. Memo. 1988-334

Arthur L. Mallard and Juanita Mallard v. Commissioner.

United States Tax Court.

Filed July 29, 1988.

Attorney(s) appearing for the Case

Frederick George Helmsing, 150 Government St., Mobile, Ala., for the petitioner. Frank Simmons, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

By notice of deficiency dated March 4, 1987, respondent determined that deficiencies in income tax and additions to tax are due from petitioners as follows:


                                                       Additions to Tax
                                            --------------------------------------
                      ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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