LAWSON v. COMMISSIONER

Docket No. 21468-87, 21469-87.

57 T.C.M. 1013 (1989)

T.C. Memo. 1989-351

Charles H. Lawson and Margaret Lawson v. Commissioner.

United States Tax Court.

Filed July 20, 1989.


Attorney(s) appearing for the Case

Charles H. Lawson, Phoenix, Ariz., pro se. Marikay Lee-Martinez, for the respondent.


Memorandum Findings of Fact and Opinion

KORNER, Judge:

Respondent determined income tax deficiencies and additions to tax for petitioners as follows:

                           Docket No. 21469-871
                              Margaret Lawson

                                    Self-Employment
Year                   Deficiency          Tax          6653(b)(1)...

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