SCHNEIDER v. COMMISSIONER

Docket No. 4354-90.

63 T.C.M. 2100 (1992)

T.C. Memo. 1992-96

Thomas Kendall Schneider and Joanne Denise Schneider v. Commissioner.

United States Tax Court.

Filed February 18, 1992.


Attorney(s) appearing for the Case

Joanne D. Schneider, pro se. David A. Breen, for the respondent.


Memorandum Findings of Fact and Opinion

COLVIN, Judge:

Respondent determined deficiencies for petitioners for 1984, 1985, and 1986 as follows:

                                                                    Additions to Tax
                                       Sec.            Sec.
                                    6653(a)(1) or   6653(a)(2) or      Sec.         Sec.       Sec....

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