DUNCAN v. COMMISSIONER

Docket No. 16335-84.

54 T.C.M. 98 (1987)

T.C. Memo. 1987-392

Robert F. Duncan, Jr. and Glynda V. Duncan v. Commissioner.

United States Tax Court.

Filed August 11, 1987.


Attorney(s) appearing for the Case

Robert F. Duncan, Jr., and Glynda V. Duncan, pro se. Willard N. Timm, for the respondent.


Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commission determined the following deficiency in, and additions to, the petitioners' Federal income tax for 1982:

                     Additions to Tax
             Sec. 6653(b)(1)   Sec. 6653(b)(2)
Deficiency    I.R.C. 19541      I.R.C. 1954

$43,765.93    $21,882.96         $ 2,074.21

The issues...

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