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BROWN v. COMMISSIONER

Docket No. 23602-87.

61 T.C.M. 2543 (1991)

T.C. Memo. 1991-200

Michael B. Brown and Judith M. Brown v. Commissioner.

United States Tax Court.

Filed May 13, 1991.

Attorney(s) appearing for the Case

R. Wayne Byrd, W. Duvall Spruill, 181 E. Evans St., Florence, S.C., and David G. Fawcett, for the petitioners. Charles P. Hanfman and Mark S. Mesler, for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

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

                                                                 Additions to Tax
                                                 ------------------------------------------------
Year                                Deficiency   Sec. 6653(b)   Sec. 6653(b)...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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