MORRISSEY v. COMMISSIONER

Docket No. 21483-87.

58 T.C.M. 859 (1989)

T.C. Memo. 1989-646

David J. Morrissey and Maria Morrissey v. Commissioner.

United States Tax Court.

Filed December 7, 1989.


Attorney(s) appearing for the Case

David J. Morrissey and Maria Morrissey, pro se. Craig A. Etter, for the respondent.


Memorandum Findings of Fact and Opinion

WELLS, Judge:

Respondent determined a deficiency in petitioners' Federal income taxes for taxable year 1983 in the amount of $16,500 and an addition to tax in the amount of $4,125 pursuant to section 6661.1 Respondent also determined that increased interest was due from petitioners pursuant to section 6621(c) (formerly section 6621(d)). By amended answer, respondent asserts that petitioners...

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