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BEAM v. COMMISSIONER

Docket No. 28837-88.

59 T.C.M. 915 (1990)

T.C. Memo. 1990-304

Floyd W. and Elaine M. Beam v. Commissioner.

United States Tax Court.

Filed June 19, 1990.

Attorney(s) appearing for the Case

William P. Koontz, for the petitioners. Catherine J. Caballero, for the respondent.

Memorandum Findings of Fact and Opinion

GERBER, Judge:

Respondent, by means of a notice of deficiency dated August 4, 1988, determined a deficiency in petitioners' 1981 income tax of $39,752, plus additions to tax under section 6651(a)(1)1 of $7,950, section 6654 of $3,046, section 6653(a)(1) of $1,988, and section 6653(a)(2) in an amount to be computed as 50 percent of the interest...

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