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KELLEY v. COMMISSIONER

Docket Nos. 23020-88, 32292-88.

62 T.C.M. 136 (1991)

T.C. Memo. 1991-324

Jay R. Kelley and Gail B. Kelley v. Commissioner. Jay R. Kelley (as transferee of Insulation Contractors, Inc.) v. Commissioner.

United States Tax Court.

Filed July 16, 1991.

Attorney(s) appearing for the Case

Samuel R. McCord, 2019 Third Ave., North Birmingham, Ala., for the petitioners. John F. Driscoll, for the respondent.

Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

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

                                              Additions to Tax
Petitioners1            Year    Deficiency      Sec. 6653(b)2 Interest

Jay R. Kelley &         1980    $ 87,456.00  ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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