BAIN v. COMMISSIONER

Docket No. 41573-86.

57 T.C.M. 800 (1989)

T.C. Memo. 1989-310

Curtis and Vivian Bain v. Commissioner.

United States Tax Court.

Filed June 26, 1989.


Attorney(s) appearing for the Case

Barry Lieberman, for the petitioners. Paul K. Voelker, for the respondent.


Memorandum Findings of Fact and Opinion

WRIGHT, Judge:

By statutory notice of deficiency dated July 23, 1986, respondent determined deficiencies in petitioners' Federal income tax for taxable years 1981 and 1982 in the amounts of $5,302.20 and $12,421.40, respectively. Respondent also determined additions to tax in the following amounts:

Year                           Sec. 6653(a)(1)1     Sec. 6653...

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