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CHRISTENSEN v. COMMISSIONER

Docket No. 34648-84.

53 T.C.M. 167 (1987)

T.C. Memo. 1987-96

Gail P. Christensen and Marvel S. Christensen v. Commissioner.

United States Tax Court.

Filed February 17, 1987.

Attorney(s) appearing for the Case

Gail P. Christensen and Marvel S. Christensen, pro se. Doreen M. Susi, for the respondent.

Memorandum Findings of Fact and Opinion

GERBER, Judge:

Respondent, by statutory notices of deficiency dated July 13, 1984, determined deficiencies in petitioners' 1979, 1980 and 1981 taxable years1 as follows:

Gail P. Christensen:

                                   Additions to Tax
Year   Deficiency   Sec. 6651(a)(1)2   Sec. 6653(a)(1)*   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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