PETERSEN v. COMMISSIONER

Docket No. 13132-85.

53 T.C.M. 1395 (1987)

T.C. Memo. 1987-356

Francis E. Petersen and Carol L. Petersen v. Commissioner.

United States Tax Court.

Filed July 22, 1987.


Attorney(s) appearing for the Case

Francis E. Petersen, pro se. Jeffrey Lee Shrom, for petitioner Carol L. Petersen. Thomas E. Ritter, for the respondent.


Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

By separate deficiency notices, respondent determined the following deficiencies and additions to tax against each of the petitioners:

                                                      Additions to Tax
                                        --------------------------------------------
Year                      Deficiency    § 6651(a)
                    
                    
                    

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