DEISHER v. COMMISSIONER

Docket No. 20382-88.

60 T.C.M. 77 (1990)

T.C. Memo. 1990-347

John J. and Judy L. Deisher v. Commissioner.

United States Tax Court.

Filed July 10, 1990.


Attorney(s) appearing for the Case

John D. Copeland and Andrea Winters, 8222 Douglas Ave., Dallas, Tex., for the petitioners. William R. McCants, for the respondent.


Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined a deficiency in and additions to petitioners' Federal income tax as follows:

                       Additions to Tax
                    ----------------------
                      Sec.
Year   Deficiency   6653(a)(1)   Sec. 6661

1983    $33,093     $1,654.65    $8,273.25

Respondent also determined that petitioners were liable for an addition to tax...

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