TODD v. COMMISSIONER

Docket No. 2507-89.

63 T.C.M. 1918 (1992)

T.C. Memo. 1992-50

John and Glinda Todd v. Commissioner.

United States Tax Court.

Filed January 28, 1992.


Attorney(s) appearing for the Case

John Todd, pro se. Mary Tseng and Susan Hergenhan, for the respondent.


Memorandum Findings of Fact and Opinion

PARR, Judge:

Respondent determined the following deficiencies in and additions to petitioners' Federal income tax, and increased interest:

                                                Additions to Tax and Increased Interest
                                 --------------------------------------------------------------------
Year                 Deficiency    Sec. 6653(a)(1)...

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