SHEA v. COMMISSIONER

Docket No. 11385-89.

62 T.C.M. 1027 (1991)

T.C. Memo. 1991-518

Richard E. Shea and Wendy Shea v. Commissioner.

United States Tax Court.

Filed October 15, 1991.


Attorney(s) appearing for the Case

Albert L. Grasso and Steven B. Wolf, for the petitioners. Vijay S. Rajan and Joseph T. Ferrick, for the respondent.


Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

Respondent determined a deficiency and additions to tax in Richard E. and Wendy Shea's (petitioners) 1983 Federal income tax as follows:

                                                     Additions to Tax under Sec.1
Deficiency                                        6653(a)(1)     6653(a)(2)

                                 ...

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