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EASTON v. COMMISSIONER

Docket No. 29540-88.

62 T.C.M. 773 (1991)

T.C. Memo. 1991-461

Karl Easton and Jacqualine Easton v. Commissioner.

United States Tax Court.

Filed September 23, 1991.

Attorney(s) appearing for the Case

Karl Easton and Jacqualine Easton, pro se. Karen A. Holmes, for the respondent.

Memorandum Findings of Fact and Opinion

GERBER, Judge:

By a statutory notice of deficiency, respondent determined deficiencies in and additions to petitioners' Federal income taxes and increased interest in the following amounts:

                                                   Addition to Tax   Increased Interest
Year                                  Deficiency     Sec. 66591
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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