T.C. Memo. 1997-496
UNITED STATES TAX COURT
LEONARD RAY BLANTON AND BETTY BLANTON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2007-85. Filed November 5, 1997.
D. Bruce Shine, and Donald F. Mason, Jr., for
petitioners.
Robert J. Misey, Jr., and John Lancaster, for
respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge: Respondent determined a $10,078 deficiency in
petitioners' joint Federal income tax for 1978 and a $7,586
addition to tax for fraud pursuant to section 6653(b)1.
1 All section references are to the Internal Revenue Code in
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