Davis v. Commissioner

ELLIS E. DAVIS AND EMMA DAVIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Davis v. Commissioner

Docket No. 9132-89

United States Tax Court

T.C. Memo 1991-603; 1991 Tax Ct. Memo LEXIS 650; 62 T.C.M. (CCH) 1395; T.C.M. (RIA) 91603;

December 9, 1991, Filed

Decision will be entered for the petitioner.

Gregory W. MacNabb, for the petitioners.

Barbara S. Trethewy, for the respondent.

CLAPP, Judge.

CLAPP

MEMORANDUM FINDINGS OF FACT AND OPINION

Respondent determined the following deficiencies in and additions to petitioners' Federal income taxes:

Additions to tax

Year

Deficiency

Sec. 6653(b)

1978

$…