HAMMOND v. COMMISSIONER

Docket No. 10975-87.

58 T.C.M. 1196 (1990)

T.C. Memo. 1990-22

Ira J. Hammond and Vickie Hammond v. Commissioner.

United States Tax Court.

Filed January 11, 1990.


Attorney(s) appearing for the Case

Edward R. Joyce, 317 N. 11th St., St. Louis, Mo., for the petitioners. Donald L. Wells, for the respondent.


Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

In a notice of deficiency dated January 30, 1987, respondent determined the following deficiencies in and additions to petitioners' Federal income taxes:

                                                                 Additions to Tax
                                                ----------------------------------------------
      Year                        Deficiency
                    
                    
                    

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