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KEARNS v. COMMISSIONER

Docket No. 21801-87.

62 T.C.M. 123 (1991)

T.C. Memo. 1991-320

David M. Kearns and Janet Kearns v. Commissioner.

United States Tax Court.

Filed July 10, 1991.

Attorney(s) appearing for the Case

R. William Eisnaugle, 88 E. Broadstreet, Columbus, Ohio, for the petitioners. Jeffrey L. Bassin, for the respondent.

Memorandum Opinion

PARR, Judge:

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

                    Additions to Tax
Year   Deficiency   Section 6653(b)1

1979   $7,667.00        $3,833.50
1980   14,078.00         7,039.00
1981    6,705.00         3,352.50

After concessions...

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