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HORN v. COMMISSIONER

Docket No. 25230-86.

55 T.C.M. 663 (1988)

T.C. Memo. 1988-169

Robert D. Horn and Peggy P. Horn v. Commissioner.

United States Tax Court.

Filed April 21, 1988.

Attorney(s) appearing for the Case

Richard S. Karam, 1208 Amer. Standard Life N., Enid, Okla., for the petitioners. LeRoy D. Boyer, for the respondent.

Memorandum Opinion

STERRETT, Chief Judge:*

By notice of deficiency dated April 9, 1986, respondent determined that petitioners were liable for an addition to tax pursuant to section 6653(b)1 for each of the calendar years 1976 and 1977 in the amounts of $2,742.12 and $4,098.50, respectively. The only issue for decision in this case is whether petitioners are liable for an addition to tax under section...

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