WOODS v. COMMISSIONER

Docket No. 11649-88.

58 T.C.M. 673 (1989)

T.C. Memo. 1989-611

Sylvester Woods and M. Lois Woods v. Commissioner.

United States Tax Court.

Filed November 9, 1989.


Attorney(s) appearing for the Case

Stanley R. Kirk, 243 W. Congress, Detroit, Mich., for the petitioners. Dennis G. Driscoll, for the respondent.


Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined deficiencies in and additions to petitioners' Federal income taxes as follows:

                                                                Additions to Tax
                                   ---------------------------------------------------------------------
Year                 Deficiency    Sec. 6653(a)(1)(A)    Sec. 6653(a)(1...

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