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ATKINSON v. COMMISSIONER

Docket No. 23298-88.

58 T.C.M. 1257 (1990)

T.C. Memo. 1990-37

John E. and Sheila Atkinson v. Commissioner.

United States Tax Court.

Filed January 22, 1990.

Attorney(s) appearing for the Case

Lee B. Zaben and Charles C. Shelton, 250 W. Pratt St., Baltimore, Md., for the petitioners. Agnes Gormley, for the respondent.

Memorandum Findings of Fact and Opinion

COLVIN, Judge:

By notice of deficiency dated August 17, 1988, respondent determined a deficiency in petitioners' Federal income tax for the taxable year ended December 31, 1981, in the amount of $19,919.20, and additions to tax pursuant to section 6653(a)(1)1 in the amount of $995.95 and section 6659 in the amount of $3,060.31. Further, an addition under section 6653(a)(2) was determined...

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