KIZER v. COMMISSIONER

Docket No. 24418-90.

64 T.C.M. 961 (1992)

T.C. Memo. 1992-584

Kerry L. Kizer and Deborah M. Kizer, A.K.A. Debra M. Kizer v. Commissioner.

United States Tax Court.

Filed September 29, 1992.


Attorney(s) appearing for the Case

Charles T. Erion, 909 Fulton Fed. Bldg., Macon, Ga., for the petitioners. Roslyn D. Grand, for the respondent.


Memorandum Findings of Fact and Opinion

BUCKLEY, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7443A(b)(3)1 and Rules 180, 181, and 182. Respondent determined deficiencies in petitioners' Federal income taxes, and additions to tax, as follows:

                                                      Additions to tax
Year                            Deficiency ...

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