TATUM v. COMMISSIONER

Docket No. 28547-87.

59 T.C.M. 52 (1990)

T.C. Memo. 1990-119

Gary E. Tatum and Patricia D. Tatum v. Commissioner.

United States Tax Court.

Filed March 8, 1990.


Attorney(s) appearing for the Case

Gary E. Tatum, pro se. David W. Johnson, for the respondent.


Memorandum Opinion

JACOBS, Judge:

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


                                                  Additions to Tax                 
Year              Deficiency      Sec. 6653(b)(1)1    Sec. 6653(b)(2)     Sec. 6661...

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