GUTHRIE v. COMMISSIONER

Docket No. 34249-87, 34250-87.

57 T.C.M. 113 (1989)

T.C. Memo. 1989-168

Beatrice M. Guthrie v. Commissioner. James E. Guthrie v. Commissioner.

United States Tax Court.

Filed April 17, 1989.


Attorney(s) appearing for the Case

Beatrice M. Guthrie, pro se. Donald E. Edwards, for the respondent.


GALLOWAY, Special Trial Judge:

These consolidated cases were heard pursuant to the provisions of section 7443A(b) of the Internal Revenue Code of 1986, and Rule 180 et seq.1

Respondent determined deficiencies in and additions to petitioners' 1984 Federal income tax liabilities as follows:

                                                           Addition to tax, Secs.
Petitioner                   
                    
                    
                    

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