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COOPER v. COMMISSIONER

Docket No. 6185-88.

59 T.C.M. 582 (1990)

T.C. Memo. 1990-237

George W. and Elizabeth Cooper v. Commissioner.

United States Tax Court.

Filed May 15, 1990.

Attorney(s) appearing for the Case

Michael D. Layman, 1306 S. Church St., Greenville, S.C., for the petitioners. Roslyn D. Grand, for the respondent.

Memorandum Findings of Fact and Opinion

KORNER, Judge:

In his notice of deficiency, respondent determined the following deficiencies and additions to tax in petitioners' Federal income tax:

                                                Additions to Tax, Sections1
  Year            Deficiency   6653(b)    6653(b)(1)  6653(b)(2)     6661
  1980 .........   $15,353...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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