PETERSON v. COMMISSIONER

Docket No. 3269-89.

62 T.C.M. 493 (1991)

T.C. Memo. 1991-399

Alan B. Peterson and Anna F. Peterson v. Commissioner.

United States Tax Court.

Filed August 14, 1991.


Attorney(s) appearing for the Case

S. Thomas Ullman, 1302 Braman Ave., Fort Myers, Fla., for the petitioners. Howard P. Levin, for the respondent.


Memorandum Finding of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income tax for the calendar years 1981, 1982, and 1983, in the amounts of $18,904, $26,831, and $25,029, respectively, and determined an addition to tax under section 6653(b) in the income tax of Alan B. Peterson for the calendar year 1981 in the amount of $9,452, and additions to tax of Alan B. Peterson under section 6653(b)(1) for the calendar years...

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