HARDER v. COMMISSIONER

Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

In his notice of deficiency, respondent determined that Victor and Margaret Harder were liable for deficiencies and an addition to tax as follows:

                                        Additional Tax
Year                      Deficiency   Section 6653(a)1

1979 ..................     $61,082        $3,054
1980 .............

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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