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IRELAND v. COMMISSIONER

Docket No. 25708-85.

89 T.C. 978 (1987)

THOMAS BROWN IRELAND AND MARY K. IRELAND, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 9, 1987.

Attorney(s) appearing for the Case

Steven E. Grob and Kenneth W. Kingma, for the petitioners.1

Pamela R. Martin, for the respondent.

GOFFE, Judge:

The Commissioner determined a deficiency in petitioners' Federal income tax for the taxable year 1981 in the amount of $9,722.96. The Commissioner also determined an addition to tax under section 6653(a)(1)2 in the amount of $1,298.79 and an addition to tax under section 6653(a)(2) in an amount equal to 50 percent of the interest due on $9,722.96.

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