STRAW v. COMMISSIONER

Docket No. 25217-89.

62 T.C.M. 1056 (1991)

T.C. Memo. 1991-524

William E. and Elizabeth M. Straw v. Commissioner.

United States Tax Court.

Filed October 21, 1991.


Attorney(s) appearing for the Case

William E. Straw, pro se. Ursula P. Gee, for the respondent.


Memorandum Findings of Fact and Opinion

WRIGHT, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for 1985 in the amount of $10,692, and an addition to tax of $3,068.75 under section 6651(a)(1).1 Prior to trial, respondent conceded that petitioners are not liable for the section 6651(a)(1) addition to tax. The parties have also reached agreement with respect to a part of petitioners' charitable contribution...

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