HAMBY v. COMMISSIONER

Docket No. 13506-86.

56 T.C.M. 783 (1988)

T.C. Memo. 1988-555

Dennis L. Hamby and Carol A. Hamby v. Commissioner.

United States Tax Court.

Filed December 7, 1988.


Attorney(s) appearing for the Case

Raymond N. Erlach, 100 Pine St., San Francisco, Calif., for the petitioners. Allan Hill, for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined deficiencies in and additions to petitioners' Federal income tax as follows:

   Tax Year                      Deficiency    Section 6653(a)(1)1    Section 6653(a)(2)    Section 6661

  1982 ........................   $12,513           $626                   *                   $1,251
  1983 ...............

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