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ANDERSON v. COMMISSIONER

Docket No. 29502-88.

57 T.C.M. 1101 (1989)

T.C. Memo. 1989-381

Edwin Roland Anderson and Juliette Anderson v. Commissioner.

United States Tax Court.

Filed July 26, 1989.

Attorney(s) appearing for the Case

Edwin Roland Anderson and Juliette Anderson, pro se. Carmino J. Santaniello, for the respondent.

Memorandum Findings of Fact and Opinion

WOLFE, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b) and Rule 180 et seq.1 Respondent determined a deficiency in and additions to petitioners' 1985 Federal income tax as follows:


                                      Additions to Tax
             --------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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