FLEMING v. COMMISSIONER

Docket Nos. 25460-82, 13415-83.

49 T.C.M. 1134 (1985)

T.C. Memo. 1985-165

Jack Eugene Fleming and Carolyn Dell Fleming v. Commissioner.

United States Tax Court.

Filed April 2, 1985.


Attorney(s) appearing for the Case

Jack Eugene Fleming and Carolyn Dell Fleming, pro se, Colorado Springs, Colo. Barbara E. Horan, for the respondent in Docket No. 25460-82. Byron Calderon, for the respondent in Docket No. 13415-83.


Memorandum Findings of Fact and Opinion

SWIFT, Judge:*

By statutory notices of deficiency dated August 13, 1982 (for 1979) and May 19, 1983 (for 1980), respondent determined deficiencies in petitioners' Federal income tax liabilities and additions to tax as follows:

                                 Additions to Tax
    Year         Deficiency      Section 6651(a...

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