WRIGHT v. COMMISSIONER

Docket No. 6347-89.

61 T.C.M. 2959 (1991)

T.C. Memo. 1991-280

Jerrell R. Wright and Edwina C. Wright v. Commissioner.

United States Tax Court.

Filed June 20, 1991.


Attorney(s) appearing for the Case

Donald M. Brown, for the petitioners. Sheila Olaksen and M. Catherine McKenna, for the respondent.


Memorandum Findings of Fact and Opinion

PARR, Judge:

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

                                             Additions to tax under
                                                    sections

Taxable Year Ending             Deficiency   6653(a)(1)   6653(a)(2)    6661

December 31, 1984...

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