Hursey v. Commissioner

CHARLES S. HURSEY and ELLEN HURSEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hursey v. Commissioner

Docket No. 12812-82.

United States Tax Court

T.C. Memo 1987-41; 1987 Tax Ct. Memo LEXIS 41; 52 T.C.M. (CCH) 1456; T.C.M. (RIA) 87041;

January 20, 1987.

William L. Tankersley, III and Kenneth R. Keller, for the petitioners.

Eric B. Jorgensen, for the respondent.

WILBUR

MEMORANDUM FINDINGS OF FACT AND OPINION

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

Additions to tax

Year

Deficiency

under Sec. 6653(b) 1

1974

$21,223.…