Apperson v. Commissioner

JOHN W. APPERSON AND VIRGINIA E. APPERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Apperson v. Commissioner

Docket No. 26815-85.

United States Tax Court

T.C. Memo 1987-571; 1987 Tax Ct. Memo LEXIS 571; 54 T.C.M. (CCH) 1092; T.C.M. (RIA) 87571;

November 16, 1987.

John L. Sullivan, for the petitioners.

Kathleen O. Lier, for the respondent.

COHEN

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge: Respondent determined deficiencies of $ 314 and $ 7,644 in petitioners' Federal income taxes for 1981 and 1982, respectively, and additions to tax for 1982 of $ 382.20 under section…