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VEST v. COMMISSIONER

Docket No. 19071-87.

65 T.C.M. 2830 (1993)

T.C. Memo. 1993-243

T. Bruce Vest and E.P. Vest v. Commissioner.

United States Tax Court.

Filed May 27, 1993.

Attorney(s) appearing for the Case

Steven H. Akre, for the petitioners. Michael W. Bitner and David R. Reid, for the respondent.

Memorandum Findings of Fact and Opinion

WHALEN, Judge:

Respondent determined the following deficiencies in and additions to the Federal income taxes of T. Bruce and E.P. Vest:

                                                          Additions to Tax
                    -------------------------------------------------------------------------------------------
Year   Deficiency   Sec. 6653(a), (a)(1)   Sec. 6653...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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