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MYSLISZ v. COMMISSIONER

Docket Nos. 24482-85, 24657-85.

55 T.C.M. 818 (1988)

T.C. Memo. 1988-206

John Myslisz and Louise Myslisz, Petitioners v. Commissioner. Lawrence Tavernier and Karen Tavernier, Petitioners v. Commissioner.

United States Tax Court.

Filed May 9, 1988.

Attorney(s) appearing for the Case

Edward J. Fletcher and Stephen A. FitzPatrick, 1862 Penobscot Bldg., Detroit, Mich., for the petitioners. Margaret A. Satko, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined the following deficiencies in petitioners' 1981 Federal income tax:

                                                                        Additions to Tax
      Petitioner                             Deficiency    Sec. 6653(a)(1)2    Sec. 6653(a)(2)

    John & Louise Myslisz .................

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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