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DILLON v. COMMISSIONER

Docket Nos. 35445-85, 44952-86.

56 T.C.M. 1040 (1989)

T.C. Memo. 1989-14

Sammy R. Dillon and Pamela Kay Dillon v. Commissioner.

United States Tax Court.

Filed January 10, 1989.

Attorney(s) appearing for the Case

Sammy R. Dillon and Pamela Kay Dillon, pro se. Marilyn S. Ames, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined deficiencies in petitioners' Federal income taxes for the following taxable years:

                                                                   Additions to Tax    
         Docket No.     Taxable Year     Deficiency     6653(a)(1)1     6653(a)(2)

          35445...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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