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EUBANKS v. COMMISSIONER

Docket Nos. 22470-88, 22471-88, 22472-88.

59 T.C.M. 529 (1990)

T.C. Memo. 1990-227

Samuel G. and Hazel P. Eubanks, et al. v. Commissioner.

United States Tax Court.

Filed May 7, 1990.

Attorney(s) appearing for the Case

Scott R. Cox, 500 Meidinger Tower, Louisville, Ky., for the petitioners. Jennifer Troutman, for the respondent.

Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

Respondent determined deficiencies in and additions to petitioners' Federal income tax as follows:

                   Samuel G. and Hazel P. Eubanks—Docket No. 22470-88:

                                                   Additions to Tax—Section2
  Year                              Deficiency  6653(a)(1)  6653...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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