BARR v. COMMISSIONER

Docket No. 36581-85.

55 T.C.M. 520 (1988)

T.C. Memo. 1988-139

Dennis M. and Norma A. Barr v. Commissioner.

United States Tax Court.

Filed March 30, 1988.


Attorney(s) appearing for the Case

Dennis M. and Norma A. Barr, pro se. Steve R. Johnson, for the respondent.


Memorandum Findings of Fact and Opinion

PAJAK, Special Trial Judge:

Respondent determined deficiencies and additions to tax for each petitioner's Federal income taxes in separate notices of deficiency as follows:

  Petitioner Dennis M. Barr
                                                             Additions to tax under sections1
  Year                     Deficiencies           
                    
                    
                    

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