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DILLON v. COMMISSIONER

Docket No. 20824-88.

61 T.C.M. 2218 (1991)

T.C. Memo. 1991-129

Sam R. and Pam K. Dillon v. Commissioner.

United States Tax Court.

Filed March 21, 1991.

Attorney(s) appearing for the Case

Sam R. and Pam K. Dillon, pro se. Marilyn S. Ames and H. Elizabeth Downs, for the respondent.

Memorandum Findings of Fact and Opinion

COLVIN, Judge:

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

Sam and Pam Dillon

                  Addition to Tax
Year   Income Tax   Sec.6661

1984   $73,815.83   $17,386.10

Sam Dillon

                           Addition to Tax
Year   Income Tax   Sec.6653(a)(1)   Sec...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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