MARINOS v. COMMISSIONER

Docket No. 30774-86.

58 T.C.M. 97 (1989)

T.C. Memo. 1989-492

Elia P. Marinos and Alice M. Messer v. Commissioner.

United States Tax Court.

Filed September 7, 1989.


Attorney(s) appearing for the Case

Henry P. Vanderkam, 1600 Smith St., Houston, Tex., for the petitioners. Thomas N. Thompson, for the respondent.


Memorandum Opinion

DRENNEN, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1981 in the amount of $10,568.00; together with additions to tax for the same year pursuant to sections 6653(a)(1),1 6653(a)(2), 6621(d)2 and 6659 as follows:

    Additions to tax under Internal Revenue Code Section
    6653(a)(1)      6653(a)(2)       6621...

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