MICHAS v. COMMISSIONER

Docket No. 18110-88.

63 T.C.M. 2452 (1992)

T.C. Memo. 1992-161

Nicholas G. Michas and Jean D. Michas v. Commissioner.

United States Tax Court.

Filed March 19, 1992.


Attorney(s) appearing for the Case

Joseph H. Thibodeau, 155 S. Madison St., Denver, Colo., for the petitioners.

Frederick J. Lockhart, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

RUWE, Judge:

Respondent determined a deficiency and additions to tax in petitioners' Federal income tax as follows:


                                    Additions to Tax
                    ----------------------------------------------
Year   Deficiency   Sec. 6653(a)(1)   Sec 6653(a)(2)     Sec. 6661

1984    $34...

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