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Additions to Tax
* 50 percent of the interest due on $27,859.
The issues for decision are:
(1) Are petitioners liable for 1983 for the additions to
tax under section 6653(a)(1) and (2)? We hold that they are.
(2) Are petitioners liable for 1983 for the addition to tax
under section 6661(a)? We hold that they are.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
Petitioners resided in Plainfield, New Jersey, at the time
the petition was filed.
Starting around 1979 upon completion of his medical train-
ing, petitioner Warren G. Buck,2 a physician specializing in
internal medicine and cardiology, was employed by the Menlo Park
Medical Group (Menlo Group), where he has remained employed
during all relevant periods. During 1983, the year at issue,
petitioner Judith A. Buck was employed by Victory Memorial
Hospital as a registered nurse, and as of the date of the trial
herein she was employed as a nurse practitioner at Lutheran
Medical Center.
Around 1974, petitioners began using the accounting and tax
return preparation services of Peter J. Amsterdam (Mr. Amster-
2 Hereinafter, references to petitioner in the singular are to
petitioner Warren G. Buck.
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