LANE v. COMMISSIONER

Docket No. 3077-89.

63 T.C.M. 1736 (1992)

T.C. Memo. 1992-11

Shephard and Hedda Lane v. Commissioner.

United States Tax Court.

Filed January 7, 1992.


Attorney(s) appearing for the Case

Albert Feuer, 110-45 71st. Rd., Forest Hills, N.Y., for the petitioners. Theodore R. Leighton, for the respondent.


Memorandum Findings of Fact and Opinion

WELLS, Judge:

Respondent determined the following deficiency in, addition to, and increased interest on the underpayment of petitioners' Federal income tax for taxable year 1977:

                      Addition to Tax   Increased Interest
Deficiency            Sec. 6651(a)(1)     Sec. 6621(c)

$22,010.78 ........      $5,225.19              1
                    
                    
                    

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